1997 (3) TMI 412

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....Shri A.K. Agarwal, SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. India Foils Ltd. the matter relates to the classification of the product called cablewraps. The period involved is after the introduction of the new Central Excise Tariff with effect from 28-2-1986 and prior to 1-3-1988. The appellants had classified the goods in question under sub....

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....th effect from 1-3-1988. He pointed out that the tariff entry under Chapter 76 were materially different as prior to 1-3-1988 and as effective from 1-3-1988. In these proceedings the matter relates to the classification prior to 1-3-1988. 3. In reply, Shri A.K. Agarwal, SDR stated that the tariff entry under sub-heading 7605.90 was wide enough to cover the goods in question cablewraps. The....

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....copolymer each side is 200 grams. 4. The laminated material is then slit in the required widths in lengths of 800 metres, 1000 metres and 2000 metres and despatched to customers on payment of excise duty. 5. The laminated material cannot be used as plain aluminium strip because the aluminium surface on either side is laminated with either LDPE or copolymer Resin of 200 grams thickn....

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....the specified articles of aluminium, they were rightly classifiable under Heading 76.13 and sub-heading 7613.90. 7. The tariff entry as brought into force with effect from 1-3-1988 with regard to aluminium was differently worded and the scope of other articles of aluminium was restricted when compared with the description in the tariff prior to 1-3-1988. 8. Taking all the relevant ....