2004 (6) TMI 398 - AT - Central Excise

Summary

Issues: Classification of Aluminium Foils & Pouches

Classification Issue:
The judgment revolves around the classification issue of Aluminium Foils & Pouches, specifically focusing on whether aluminium foil laminated with both sides with plastic should be classified as a plastic product under Chapter 39 or as aluminium foil under Heading 76.07.

The Tribunal referred to previous decisions in similar cases, including the case of M/s. Paharpur 3P v. CCE, Ghaziabad, which held that the product should be classified under Heading 76.07. This decision was supported by earlier Tribunal decisions and a Circular issued by the Board, clarifying the classification of such products.

The Tribunal emphasized that the issue is now well settled by the decision of the Supreme Court, dismissing Revenue's appeals against previous decisions. The Circular issued by the Board further solidified the classification of aluminium foil laminated on both sides with plastic under Chapter Heading 76.07, rather than Chapter Heading 39.20.

Given the clarity provided by the Supreme Court decision and the Board's Circular, the Tribunal concluded that the appeal should be allowed, ordering accordingly. The plea to refer the issue to a Larger Bench was deemed unnecessary, as the classification matter had been definitively settled.

In summary, the judgment decisively resolves the classification issue of Aluminium Foils & Pouches, confirming that aluminium foil laminated on both sides with plastic should be classified under Chapter Heading 76.07 based on established legal precedents and the Board's Circular, leading to the allowance of the appeal.