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2014 (8) TMI 288 - CESTAT MUMBAIClassification of goods - metal foil / aluminium foil - Classification under under CETH 4811 9092 or under CETH 7607 2090 - Exemption under Notification 4/2006-CE dated 01/03/2006 - Held that:- From the manufacturing process given, it can be seen that the aluminium foil is not backed with any material. On the other hand, it is covered on both sides by plastic material and is laminated on one side of the paperboard. Thus, it is the aluminium foil which forms the backing and not the other way. Further, as per the test report, paper accounts for 80% of the material and aluminium, barely 5%. After the introduction of a specific entry for asceptic packaging paper, the scope of CEETH 4811 has undergone a change and paper or paperboard backed by a metallic foil merits classification under Chapter 48 which was not the position earlier. The HSN explanatory notes also underwent a change to incorporate within the scope of CETH 4811 such paper. A reading of the revised HSN Explanatory Notes clearly shows that paper and paperboards covered on both faces with thin transparent sheets of plastics with or without a lining of metal foil (on the fact which will form the inside of packaging) are also classified under CETH 4811. Thus the change in the scope of tariff entry needs to be given effect to. - Product manufactured by the appellant is more appropriately classifiable under CETH 4811 as asceptic packaging paper. - Decided against Revenue.
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