https://www.taxtmi.com/caselaws?id=51668 Imported aluminium foil backed with paper or paperboard was held classifiable under Customs Tariff Heading 76.07 rather than Heading 48.19. Chapter 48 excluded metal foil backed with paper or paperboard, while Chapter 76 expressly covered aluminium foil whether or not backed with paper, paperboard, plastics or similar reinforcing materials. The goods were treated as composite aluminium foil and not as cartons or boxes of the kind covered by Heading 48.19. Applying the tariff headings and chapter notes, and following the earlier larger bench view, the Tribunal accepted classification under Chapter 76. en-us Fri, 22 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 15:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51668 Imported aluminium foil backed with paper or paperboard was held classifiable under Customs Tariff Heading 76.07 rather than Heading 48.19. Chapter 48 excluded metal foil backed with paper or paperboard, while Chapter 76 expressly covered aluminium foil whether or not backed with paper, paperboard, plastics or similar reinforcing materials. The goods were treated as composite aluminium foil and not as cartons or boxes of the kind covered by Heading 48.19. Applying the tariff headings and chapter notes, and following the earlier larger bench view, the Tribunal accepted classification under Chapter 76. Case-Laws Customs Fri, 22 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51668