https://www.taxtmi.com/caselaws?id=96278 Composite goods made of aluminium foil sandwiched between plastic layers were classified by reference to the component giving the essential character. Applying earlier Tribunal reasoning, the essential character was found to be aluminium foil, so classification under Heading 3920 as plastic film was rejected. The goods were therefore classifiable under Heading 7607 as aluminium foil, and the duty demand based on Heading 3920 was set aside in favour of the assessee. en-us Tue, 14 Nov 2000 00:00:00 +0530 Tue, 20 Dec 2011 15:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96278 Composite goods made of aluminium foil sandwiched between plastic layers were classified by reference to the component giving the essential character. Applying earlier Tribunal reasoning, the essential character was found to be aluminium foil, so classification under Heading 3920 as plastic film was rejected. The goods were therefore classifiable under Heading 7607 as aluminium foil, and the duty demand based on Heading 3920 was set aside in favour of the assessee. Case-Laws Central Excise Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96278