https://www.taxtmi.com/caselaws?id=101868 Plastic laminated films consisting of LLDPE and polyethylene layers sandwiching aluminium foil were examined for classification between Headings 39.20 and 76.07 of the Customs Tariff Act. The analysis treated the goods as a composite product with both plastic and aluminium components, noting that aluminium foil provided barrier properties while the plastic layers contributed heat-sealability, strength and packaging functions. Because neither component could be identified with certainty as giving the goods their essential character, the residual classification rule was applied. The product was therefore classified under Heading 76.07, resolving the tariff dispute in favour of the assessee. en-us Tue, 27 Nov 2001 00:00:00 +0530 Sat, 11 Feb 2012 13:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101868 Plastic laminated films consisting of LLDPE and polyethylene layers sandwiching aluminium foil were examined for classification between Headings 39.20 and 76.07 of the Customs Tariff Act. The analysis treated the goods as a composite product with both plastic and aluminium components, noting that aluminium foil provided barrier properties while the plastic layers contributed heat-sealability, strength and packaging functions. Because neither component could be identified with certainty as giving the goods their essential character, the residual classification rule was applied. The product was therefore classified under Heading 76.07, resolving the tariff dispute in favour of the assessee. Case-Laws Customs Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101868