https://www.taxtmi.com/caselaws?id=112122 Aluminium foil laminated on both sides with plastic films was treated as classifiable under Heading 76.07 rather than Chapter 39. The classification issue had already been settled by earlier Tribunal decisions, which held that the laminated foil continued to fall within Heading 76.07. That position was reinforced by a Board circular accepting the same view and clarifying that such goods would not be classified under Chapter Heading 39.20. In light of the settled judicial position and the binding circular, the request for reference to a Larger Bench did not survive. en-us Tue, 01 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 16:48:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112122 Aluminium foil laminated on both sides with plastic films was treated as classifiable under Heading 76.07 rather than Chapter 39. The classification issue had already been settled by earlier Tribunal decisions, which held that the laminated foil continued to fall within Heading 76.07. That position was reinforced by a Board circular accepting the same view and clarifying that such goods would not be classified under Chapter Heading 39.20. In light of the settled judicial position and the binding circular, the request for reference to a Larger Bench did not survive. Case-Laws Central Excise Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112122