2001 (4) TMI 399

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....i S. Arumugam, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The issue involved in this appeal, is as to whether the product 'Aluminium foil laminated and printed with advertising material' is required to be classified as plain polyethylene falling under Chapter 39 as claimed by Revenue or as product of aluminium foil under Chapter Heading 7606.00. The Central Excise....

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....of Hindustan Packaging Co. Ltd. v. CCE, Vadodara - 1995 (75) E.L.T. 313 (T) = 1995 (56) ECR 245 (T) and the Larger Bench upheld the assessee's contention that item after printing and packing will not be polyethylene for classification under Chapter 39 which was required to be classified under Chapter 76 and he submits that this judgment of Larger Bench squarely applies to the facts of the present ....

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....at the Larger Bench in the cited case i.e. Hindustan Packaging Co. Ltd. (supra) took up the very issue of classification of aluminium foil backed by paper and polyethylene and noted its various uses. After due consideration in the light of various other judgments, and tariff notes clearly upheld assessee's contention that it is required to be classified under Chapter 76 of CET and overruled the Ch....