1997 (12) TMI 273

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....der Tariff sub-heading 7607.90. 2. In order to appreciate the contention of the learned Counsel for the appellants, we reproduce below the relevant Heading Nos. 76.12 and 76.07 :   Heading No. Sub-Heading No. Description of Goods Rate of Duty   76.07   Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm     Heading No. Sub-Heading No. Description of Goods Rate of Duty     7607.10- Plain 50% plus Rs. 4,000 per tonne     7607.20- Embossed 50% plus Rs. 4,000 per tonne     7607.30- Per....

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....ods, he submits, is that the aluminium metal therein is of rigid quality. It does not have the characteristic of flexibility like that of an aluminium foil. Therefore, it has been submitted that aluminium foil pouch will not fall under the Heading 76.12. Another characteristic, pointed out by him is that all these containers mentioned in the Heading No. 76.12 do not have any backing of any other material. Therefore, aluminium foil pouch which is backed in the present case, by plastics, both inside and outside of aluminium metal foil, will not be covered by Heading No. 76.12. He, therefore, submits that Heading 76.07 will be more appropriate. He also draws attention to the fact that cut-to-shape aluminium foil under Heading 76.07 has also be....

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...., strips and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character or articles or products of other headings." 5. Learned JDR, Shri Ghosh submits that in the present case, it does not merely remain a rectangular or square-shape. It has acquired the shape of container. The shape of container is nowhere described in Chapter Note 1(d). The only concession given in the said definition is that the foil could be perforated, corrugated, polished or coated. No further concession in the shape of foil has been given by the definition. Therefore, aluminium foil pouch will not fall....