https://www.taxtmi.com/caselaws?id=48728 Backed aluminium foil laminated with paper and polyethylene was analysed as a tariff classification issue under Heading 7606.00 versus Chapter 48. The majority view treated the product as aluminium foil because the Chapter 76 note specifically covered backed foil, the thickness requirement was met, and classification could be resolved under Rule 1 from the heading and notes without resort to Rule 3. It also held that Chapter 48 was excluded by its note, making relative weight and essential character secondary. The dissent viewed the goods as a composite laminated paper article and applied Rule 3, finding paper to provide the essential character. en-us Tue, 15 Nov 1994 00:00:00 +0530 Thu, 16 Nov 2023 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48728 Backed aluminium foil laminated with paper and polyethylene was analysed as a tariff classification issue under Heading 7606.00 versus Chapter 48. The majority view treated the product as aluminium foil because the Chapter 76 note specifically covered backed foil, the thickness requirement was met, and classification could be resolved under Rule 1 from the heading and notes without resort to Rule 3. It also held that Chapter 48 was excluded by its note, making relative weight and essential character secondary. The dissent viewed the goods as a composite laminated paper article and applied Rule 3, finding paper to provide the essential character. Case-Laws Central Excise Tue, 15 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48728