2005 (7) TMI 587

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....ant. Shri U.H. Jadhav, DR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - The appellants are engaged in the manufacture of inter alia Aluminium Foils backed with Paper/LDPE claiming classification of the same under sub-heading No. 7607.60 of the CETA, 1985 by filing their Classification Lists/Declarations from time to time, which were approved by the Department. However, t....

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....nts, the adjudicating authority confirmed the Show Cause Notices vide Order-in-Original No. 46/YDB/ 2001, dated 30-4-2001 holding that since plastic gives the essential character, and not the Aluminium, the impugned product would be classifiable under Heading 39.20 relying on Tribunal's decisions and also imposed penalty and interest. 4. On appeal, the Commissioner of Central Excise (Appea....