https://www.taxtmi.com/circulars?id=270 Where aluminium foil is laminated on both sides with plastic films or is multilaminated, it is not to be classified as backed aluminium foil; instead such multi laminated constructions are classifiable as plastic sheets/foils separated by a layer of aluminium foil and must be treated under the plastics heading applicable to plastic sheets/foils with an aluminium interlayer, applying the construction based classification principle. en-us Fri, 11 Jun 1999 00:00:00 +0530 Tue, 23 Sep 2008 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=270 Where aluminium foil is laminated on both sides with plastic films or is multilaminated, it is not to be classified as backed aluminium foil; instead such multi laminated constructions are classifiable as plastic sheets/foils separated by a layer of aluminium foil and must be treated under the plastics heading applicable to plastic sheets/foils with an aluminium interlayer, applying the construction based classification principle. Circulars Central Excise Fri, 11 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=270