2000 (12) TMI 508

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.... Singh, SDR, for the Appellant. Shri Naresh Thacker, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these appeals is the classification of glossy aluminium sheets laminated with a combination of kraft paper and resin. The process of manufacture explained in the undated note of O.P. Chabra, Manager of the respondent, indicates tha....

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....eets. The Assistant Collector confirmed the classification proposed in the notice. 3. The manufacturer appealed this order. The Collector (Appeals) took note of the provisions of note I(d) to Chapter 76, that products classifiable under Heading 76.06 continue to remain in it even if they are perforated, corrugated, polished or coated, proved that they had not assumed the character of artic....

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....product shows such use in offices, shops and other such establishments. Samples of the product shown to us, and its description in the literature indicates the different colours and patterns in which it is available The product literature shows that it can be cleaned by simple soap solution and is not affected by foods, beverages and household chemicals. It is thus clear that the use of the produc....

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....ford us any guidance in the classification. The departmental representative relies upon note 1(d) to Chapter 39. The explanatory notes of Chapter explaining the classification of "Combinations of plastic materials with other materials other specifies the products which are covered by the chapter, provided that they retain the essential character of articles of plastic. Note (a) refers to plates, s....