https://www.taxtmi.com/caselaws?id=50216 Aluminium foil laminated on both sides with printed polyester film and transparent HDPE film falls under the tariff heading for aluminium foil where the foil supplies the product's strength, stability, market value and essential character. Plastic layers serving as backing, protection and reinforcement do not shift classification to the plastics heading, particularly where the aluminium-foil heading expressly covers foil backed with plastics. Classification should follow the specific heading and relevant chapter notes. Where product characteristics and factual material are already on record, no remand is required for further inquiry. The appellate classification as aluminium foil backed with plastics was sustained. en-us Mon, 31 Jan 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50216 Aluminium foil laminated on both sides with printed polyester film and transparent HDPE film falls under the tariff heading for aluminium foil where the foil supplies the product's strength, stability, market value and essential character. Plastic layers serving as backing, protection and reinforcement do not shift classification to the plastics heading, particularly where the aluminium-foil heading expressly covers foil backed with plastics. Classification should follow the specific heading and relevant chapter notes. Where product characteristics and factual material are already on record, no remand is required for further inquiry. The appellate classification as aluminium foil backed with plastics was sustained. Case-Laws Central Excise Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50216