https://www.taxtmi.com/caselaws?id=99639 Duty-paid aluminium strips that were cold rolled, annealed and laminated on both sides with LDPE or copolymer film lost their character as plain strips and became unusable in that form. On the classification scheme then applicable, Heading 7605 covered aluminium strips, while Heading 7613 covered other articles of aluminium. Because the processed cablewrap no longer answered the description of a strip, it fell under Heading 7613 and sub-heading 7613.90, not Heading 7605.90. The departmental classification was therefore set aside and the product treated as an article of aluminium. en-us Wed, 05 Mar 1997 00:00:00 +0530 Sat, 28 Jan 2012 11:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99639 Duty-paid aluminium strips that were cold rolled, annealed and laminated on both sides with LDPE or copolymer film lost their character as plain strips and became unusable in that form. On the classification scheme then applicable, Heading 7605 covered aluminium strips, while Heading 7613 covered other articles of aluminium. Because the processed cablewrap no longer answered the description of a strip, it fell under Heading 7613 and sub-heading 7613.90, not Heading 7605.90. The departmental classification was therefore set aside and the product treated as an article of aluminium. Case-Laws Central Excise Wed, 05 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99639