https://www.taxtmi.com/caselaws?id=1945 The Supreme Court remanded the case regarding the classification of aluminium foil covered with polyester film and polyethylene back to the Tribunal. The appellants claimed classification under a specific heading based on the thickness of the aluminium foil, but the Revenue disputed this due to the plastic content predominance. The Court found that since the product was coated on both sides, it did not fall under the relevant classification for "backed" foils. The previous ruling on plastic content predominance led to the confirmation of the classification under different headings, resulting in the dismissal of the appeal. en-us Tue, 19 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1945 The Supreme Court remanded the case regarding the classification of aluminium foil covered with polyester film and polyethylene back to the Tribunal. The appellants claimed classification under a specific heading based on the thickness of the aluminium foil, but the Revenue disputed this due to the plastic content predominance. The Court found that since the product was coated on both sides, it did not fall under the relevant classification for "backed" foils. The previous ruling on plastic content predominance led to the confirmation of the classification under different headings, resulting in the dismissal of the appeal. Case-Laws Central Excise Tue, 19 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1945