2007 (8) TMI 598

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....t. Shri M.M. Mathkar, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The issue involved in the present appeal is the correct classification of Aluminium foil covered on, the both sides by polyester film. The appellant has claimed the classification under Chapter 39, whereas the Revenue's contention is that the same would fall under Chapter 76. 2. Ld. Advocate....

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.... issued in 2003 that the product is classifiable under Chapter 75, the benefit of the same should be extended to them. 3. Countering the above arguments, ld. JDR Shri M.M. Mathkar submits that as the issues stands decided by the Hon'ble Supreme Court, the appeal is required to be dismissed. 4. We are not in agreement with the submissions made by Shri S.R. Dixit, ld. Advocate. He ad....