https://www.taxtmi.com/caselaws?id=114485 Aluminium foil laminated on both sides with plastic films is classified under Chapter Heading 7607, not Chapter Heading 3920, where the controlling classification guidance is the later Board circular and supporting tribunal decisions rather than the earlier departmental view or predominance-of-material approach. On that basis, pouches made from the product are classifiable under sub-heading 7616.90. The operative effect is that the accepted tariff position favours classification under Chapter 7607 for the laminated product and under 7616.90 for the pouches. en-us Fri, 27 Aug 2004 00:00:00 +0530 Wed, 16 May 2012 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114485 Aluminium foil laminated on both sides with plastic films is classified under Chapter Heading 7607, not Chapter Heading 3920, where the controlling classification guidance is the later Board circular and supporting tribunal decisions rather than the earlier departmental view or predominance-of-material approach. On that basis, pouches made from the product are classifiable under sub-heading 7616.90. The operative effect is that the accepted tariff position favours classification under Chapter 7607 for the laminated product and under 7616.90 for the pouches. Case-Laws Central Excise Fri, 27 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114485