https://www.taxtmi.com/caselaws?id=49855 Composite goods are classified by their essential character: aluminium foil laminated between plastic layers and used for pouches was held to fall under chapter 39 because the plastic predominated by weight and gave the product its essential character. The earlier authorities cited by the assessee were distinguished on facts, so the product was not treated as plain aluminium foil under chapter 76. On limitation, the extended period was not available because the department already knew the product's composition and the classification had been approved; the related penalty and interest therefore could not survive. The duty classification was sustained on merits, but the extended demand, penalty and interest were deleted. en-us Tue, 11 Jul 2000 00:00:00 +0530 Tue, 17 Aug 2010 18:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49855 Composite goods are classified by their essential character: aluminium foil laminated between plastic layers and used for pouches was held to fall under chapter 39 because the plastic predominated by weight and gave the product its essential character. The earlier authorities cited by the assessee were distinguished on facts, so the product was not treated as plain aluminium foil under chapter 76. On limitation, the extended period was not available because the department already knew the product's composition and the classification had been approved; the related penalty and interest therefore could not survive. The duty classification was sustained on merits, but the extended demand, penalty and interest were deleted. Case-Laws Central Excise Tue, 11 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49855