1995 (9) TMI 157

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....90 of the Central Excise Tariff, whereas the appellant claims that these are classifiable under Heading 7607.30 of the Tariff read with Notification 180/88. 2. Shri Ravinder Narain, Advocate for the appellant, explained that the inner frames were manufactured out of aluminium foil which is backed with paperboard. This material is received in the form of rolls. Out of these the inner frame is cut to the required size and shape. Thereafter it is perforated on both sides at the required distance from the edge, so that it can be folded at the perforation. Shri Ravinder Narain demonstrated with the assistance of samples how the inner frame is pasted to the inner side of the cigarette packet so as to provide support for the hinged lid and....

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....uminium foil not exceeding 0.15 mm in thickness was classified under Heading 7606.00 of the Central Excise Tariff. 3. Shri Mohan Lal, the Departmental Representative, stated that the goods in question were something more than a simple foil backed with board. The colour of the product was gold. Since aluminium was silvery white metal, the goods had evidently been subjected, in addition to being backed with board, to some process. Further the goods were not perforated. He argued that the Dictionary meaning of the word 'perforate' is to make a series of small holes. The goods had not been subjected to this process as would be evident by inspecting them. He relied upon the decision of this Tribunal in I.T.C. v. Collector case 1994 (71) ....

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.... supported by any evidence either regarding the process as to show that this act would take the goods out of this entry. In any event, this argument covers ground which was not covered in the poceedings below. The classification of the goods in Heading 7607.00 is also supported by the decision in the Hindustan Packaging decision. Aluminium foil was at the relevant time classifiable under Heading 7606.00. We agree that it is questionable whether sliting of a product in order to enable it to be folded in the manner in which it has been done amounts to perforation. However sub-heading 30 is for foil, "Perforated or cut to shape." There is no dispute that the goods have been cut to shape. The reliance by the Departmental Representative on the d....