https://www.taxtmi.com/caselaws?id=93257 Aluminium foil discs cut to shape and used on containers as closing accessories were held to be classifiable by their essential character as seals and packing accessories under Heading 83.09, not as foil under Heading 76.07. Note (d) to Chapter 76 was treated as inapplicable where the goods had assumed the character of another heading. For duty computation, any further demand had to be recalculated on a cum-duty basis by treating the sale price as inclusive of duty already embedded in it, with abatement of that element from the realised price. en-us Mon, 17 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 14:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93257 Aluminium foil discs cut to shape and used on containers as closing accessories were held to be classifiable by their essential character as seals and packing accessories under Heading 83.09, not as foil under Heading 76.07. Note (d) to Chapter 76 was treated as inapplicable where the goods had assumed the character of another heading. For duty computation, any further demand had to be recalculated on a cum-duty basis by treating the sale price as inclusive of duty already embedded in it, with abatement of that element from the realised price. Case-Laws Central Excise Mon, 17 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93257