https://www.taxtmi.com/caselaws?id=250338 Aseptic packaging paper made of paper, plastic and aluminium foil was held classifiable under Heading 4811 rather than Chapter 76 because the product was predominantly paper-based and the aluminium foil did not function as a backing material for classification purposes. The revised HSN Explanatory Notes specifically covered paper and paperboard for beverage and food packaging, coated on both faces with plastic and with or without a lining of metal foil on the inner face, within Heading 4811. The earlier Revenue precedent was distinguished as predating the specific entry for aseptic packaging paper, and the HSN Notes were applied as persuasive guidance supporting classification under the specific tariff heading. en-us Fri, 20 Jun 2014 00:00:00 +0530 Sat, 22 Nov 2014 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250338 Aseptic packaging paper made of paper, plastic and aluminium foil was held classifiable under Heading 4811 rather than Chapter 76 because the product was predominantly paper-based and the aluminium foil did not function as a backing material for classification purposes. The revised HSN Explanatory Notes specifically covered paper and paperboard for beverage and food packaging, coated on both faces with plastic and with or without a lining of metal foil on the inner face, within Heading 4811. The earlier Revenue precedent was distinguished as predating the specific entry for aseptic packaging paper, and the HSN Notes were applied as persuasive guidance supporting classification under the specific tariff heading. Case-Laws Central Excise Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250338