1997 (8) TMI 262

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.... for the Appellant. Shri K.K. Jha, SDR, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - The short point that falls for determination in this appeal is whether blade tucks are classifiable under 7607.30 as aluminium foils as claimed by the appellants or under 7616.90 as other articles of aluminium. 2. Aluminium foil is bought from Indian Aluminium Co. Ltd. on paymen....

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....ucks were a packaging material and had acquired the shape of an article of aluminium. Nothing more was required to be done to convert them into packets for holding blades. 5. We have heard both sides. The competing tariff headings are reproduced below :   76.07   Aluminium foil (whether or not printed or backed with paper, paper board, plastics or similar backing mate....

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....tion and cut into shape. HSN Notes under 7607 clearly refer to aluminium foils as a primary product in the manufacture of articles; for instance, it is indicated that aluminium foil is used in the manufacture of bottle caps and capsules, for packing food stuffs, cigarettes, tobacco, etc. The impugned goods through a series of operations have assumed the shape of a complete container where except g....

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....roducts and not products which have acquired the shape of an article. The scope of the chapter itself would indicate that articles as such are classifiable from 76.08 onwards. 76.16 covers other articles of aluminium. 7616.10 specifies certain articles which are classifiable under that heading. The goods admittedly going by the doctrine of Ejusdem Generis would not call for classification under 76....