https://www.taxtmi.com/caselaws?id=47029 Aluminium foil printed, perforated and cut to the shape of a blade tuck remained classifiable under Tariff Item 7607.30 because that item expressly covers foil that is perforated or cut to shape. Cutting to shape does not by itself convert the foil into another article; it leaves the goods within the specific tariff entry until they actually acquire the character of a different article, such as when folded and glued into a blade tuck. Chapter Note 1(d) applies only where the goods have become another heading's article. The residuary Tariff Item 7616.90 applies only if no specific tariff item covers the goods. en-us Thu, 15 Jul 2004 00:00:00 +0530 Mon, 28 Apr 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47029 Aluminium foil printed, perforated and cut to the shape of a blade tuck remained classifiable under Tariff Item 7607.30 because that item expressly covers foil that is perforated or cut to shape. Cutting to shape does not by itself convert the foil into another article; it leaves the goods within the specific tariff entry until they actually acquire the character of a different article, such as when folded and glued into a blade tuck. Chapter Note 1(d) applies only where the goods have become another heading's article. The residuary Tariff Item 7616.90 applies only if no specific tariff item covers the goods. Case-Laws Central Excise Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47029