https://www.taxtmi.com/caselaws?id=96358 Aluminium foil laminated with backing material and printed with advertising matter retained its character as aluminium foil for tariff purposes. The Tribunal applied the Larger Bench precedent that such laminated and printed material does not cease to be aluminium foil merely because of the backing and printing, and therefore it was not classifiable as plain polyethylene. On that basis, the product fell under the aluminium foil heading rather than the plastic heading, and the assessee succeeded on the classification issue. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 21 Dec 2011 11:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96358 Aluminium foil laminated with backing material and printed with advertising matter retained its character as aluminium foil for tariff purposes. The Tribunal applied the Larger Bench precedent that such laminated and printed material does not cease to be aluminium foil merely because of the backing and printing, and therefore it was not classifiable as plain polyethylene. On that basis, the product fell under the aluminium foil heading rather than the plastic heading, and the assessee succeeded on the classification issue. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96358