2004 (6) TMI 398

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....Appellant. Shri A.K. Saxena, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides in this case it is found that the issue involved in the classification of Aluminium Foils & Pouches. The entities are manufactured by Sandwiching of Aluminium Foil between BOPP and LDPE cover on either side. 2. We find that the disputed issue i.e. as to whether t....

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....he Revenue against both the above decisions were not admitted by the Hon'ble Supreme Court as observed in the above referred decision of Paharpur. It is also noticed that on the basis of the above decision, the Board has issued a Circular [753/69/2003-CX., dated 6-10-2003] as reported in 2003 (157) E.L.T. T63 = 2003 (59) RLT M-16, clarifying that the judgment of the Hon'ble Supreme Court in the ca....