2004 (7) TMI 94

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....llate Tribunal, New Delhi (hereinafter referred to as "CEGAT") dated 1st August, 1997. The Appellants buy duty paid Aluminum Foil, subject the same to process of printing. The printed sheets are then moved to a die cutting machine where they are perforated and cut to shape of a blade tuck. The scrap material is stripped off from the sheets and the shaped pieces are packed into containers. The ques....

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....   Other articles of aluminium     7616.10 - Nails, tacks, staples (other than those of heading No. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles 20%   7616.90 - Other 25% 2. The Tribunal has by the impugned Judgment, held that through a series of operations these goods assumed a shape of a ....

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....f some goods or item. Merely because it is cut to the shape of a particular goods or item would not mean that it falls out of that Tariff Item. To take an item out of Tariff Item [7607] the Aluminum Foil should not just be cut to shape but must thereafter have assumed the character of or become some other article. In other words the Aluminum Foil will only fall out of Tariff Item 1[7607] when it a....