2004 (8) TMI 577

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.... them to show cause as to why the goods i.e. polyester laminated with aluminium and further laminated with polythene in roll form should not be classified under sub-heading 3920.30 of the Schedule to Central Excise Tariff Act and the said goods in pouch form under 3923.90 and accordingly differential duty was demanded from them. The case was adjudicated by the AC who confirmed the demand of Rs. 7,88,592/- and classified the aluminium foils laminated on both sides with plastic under sub-heading 3920.39 during February, 1999 and under sub-heading 3923.90 from March, 1999 onwards. The Commissioner (Appeals) upheld the order of the Assistant Commissioner but on quantification of duty he directed the appellant to submit a detailed statement to s....

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....ions. (1)     Collector of Central Excise Bombay v. Tender Care International [1998 (104) E.L.T. 424 (Tribunal)]           Where it was held that air bubble ratio cushion films used specifically for packing of goods classifiable under sub-heading 39.23 of Central Excise Tariff Act as packing material and not under sub-heading 3920.38 as laminated plastic films. (2)     Metlex (I) Pvt. Ltd. v. CCE, New Delhi [2004 (165) E.L.T. 129 (S.C.)]           Where it was held that laminating/metallising of duty paid film not amounts to manufacture - product is a film to start with and remains a film after lamina....

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.... both sides with plastic films as has been pleaded by the learned Counsel for the appellants. We find that Board in Circular No. 753/69/2003-C. Ex., dated 6-10-2003 has clarified as under :- "The department had proposed the classification of Aluminium foil laminated on both sides with plastic films under Chapter Heading 3920 on the basis of Board's Circular No. 461/27/99, dated 11-6-1999. The referred classification was set aside by CEGAT vide Order No. 59/02, dated 12-2-2002 classifying the product under Chapter Heading 7607. Department's appeal against this order was set aside by the Supreme Court in C.A. No. 5148/02 on 24-2-2003 [2003 (157) E.L.T. A35 (S.C.)] on the ground that the Department did not file appeal against the CEGAT orde....