Central Excise - Classification of products made out of combination of plastics and material other than textiles - Regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Central Board of Excise & Customs New Delhi Subject : Central Excise - Classification of products made out of combination of plastics and material other than textiles - Regarding. Doubts have been expressed on the classification of products obtained by combination of plastics and materials, other than textiles, either by a single operation or by a number of successive operations. The matter h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the case may be). It would be seen that H. No. 76.07 covers product made of aluminium foil whether or not printed or backed with paper, paper board, plastics or similar backing material of thickness, (excluding any backing) not exceeding 0.2 mm. The Heading would, therefore, cover the products made out of aluminium foil not exceeding 0.2 mm. in thickness backed with paper, paper board and plastic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... separated by a layer of another material, such as metal foil, paper board etc. are covered by Chapter 39 provided they retain the essential character of articles of plastics. As regards the determination of the essential character, the same may vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or va....