https://www.taxtmi.com/circulars?id=18 Classification hinges on material predominance and the meaning of "backed": where plastic predominates and the article retains the essential characteristics of plastics, it is classifiable under the plastics headings (Chapter 39) rather than aluminium foil headings (Chapter 76). "Backed" implies one-sided coating; foil sandwiched between layers on both sides is not "backed". Chapter Note (d) to Chapter 76 and HSN Explanatory Notes exclude articles that assume the character of products of another chapter. en-us Tue, 25 Oct 2005 00:00:00 +0530 Wed, 24 Sep 2008 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=18 Classification hinges on material predominance and the meaning of "backed": where plastic predominates and the article retains the essential characteristics of plastics, it is classifiable under the plastics headings (Chapter 39) rather than aluminium foil headings (Chapter 76). "Backed" implies one-sided coating; foil sandwiched between layers on both sides is not "backed". Chapter Note (d) to Chapter 76 and HSN Explanatory Notes exclude articles that assume the character of products of another chapter. Circulars Central Excise Tue, 25 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=18