TMI Blog1991 (10) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... kaging Materials made of polyethylene coated craft paper printed in Reels and declared as such in Bills of Entry. They were classified under Chapter Heading 4811.39 attracting duty @ 100% + 45% + CVD 35%. The appellants have claimed in refund application for classification under Chapter Heading 3921.90 and also claimed the benefit of the Notification No. 125/86-Cus., dated. 17-2-1986 as amended by 48/88. The Asstt. Collector has by a single line order held that the benefit of the Notification No. 125/86-Cus. to be applicable only to goods falling under Chapter Heading 39.20 only and refund claims as inadmissible. 3. The learned Collector has held that Chapter 39 covers plastic and articles thereof and the Notification No. 125/86 gives be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff should be relied on to classify the goods in question. He submitted that paper is laminated with aluminium foil and plastic sheet to give acceptability to the packing material. He relied on the technical literature in support of his contention. 5. Shri L.N. Murthy, learned JDR submitted that the goods in question were polyethylene coated kraft paper . The department had not taken samples for chemical test as the party had not claimed the benefit of the notification or challenged the initial classification under Chapter Heading 48. He contended that the goods were not made of metal foil and hence Note (f) (m) to Chapter 48 were not applicable. He pointed out to Chapter 76.07 which specifically deals with the products with aluminium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther discloses that the polyethylene is applied for any of the following reasons: To protect paper and alufoil from outside moisture and product; To bond alufoil and paper together; To be able to produce a liquid tight seal, e.g. longitudinal or transverse seal on a pack; To act as a barrier against bacteria; The literature claims that polyethylene is one of the most used polymers in the world and that it is thermoplastic which means that it is possible to treat it and form it to the shape you want. On the basis of this technical literature and the use it is put into, the appellants contended that the goods are asceptic packaging material classifiable under Heading 39 of Customs Tariff Act and the classification under Chapter 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, Note (f) does not apply. Note (m) applies to metal foil backed with paper or paper board. Hence, (m) is also not attracted. 10. Chapter 39 deals with plastics and articles thereof. The applicant has claimed classification under 3921.90 - other in the Heading 3921 which reads other plates, sheets, films, foil and strip of plastics. Admittedly, the goods in question is not other plates, sheets, film, foil and strip of plastics and the goods being composite article of paper, plastic and aluminium foil, the Chapter 39 is ruled out. 11. Chapter Heading 76 deals with aluminium and articles thereof. Heading 76.07 reads with Aluminium foil (whether or not printed or backed with paper, paper board, plastics or similar backing materials) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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