2010 (10) TMI 127 - SC - Central Excise

Classification - of plastic laminated aluminium foil - under the Heading 7607.60 or under Heading 39.20 - Tribunal relied upon a decision of this Court order dismissing appeal as same not filed against another order held goods to be classifiable under Heading 7607.60 Held that - same issue came to be considered by this Court in another decision namely Sharp Industries Ltd. v. Commissioner of Central Excise - product should be classified under Tariff Heading 39.20 - appeal is allowed

Summary

Issues: Classification of plastic laminated aluminium foil under Tariff Heading 7607.60 or 39.20

In this judgment, the appellant challenged the validity of a Tribunal's decision classifying plastic laminated aluminium foil under Heading 7607.60 instead of 39.20. The Tribunal relied on a previous judgment, which the appellant contested. The Supreme Court referred to a subsequent decision in Sharp Industries Ltd. v. Commissioner of Central Excise, Mumbai-III, where it was held that the product should be classified under Tariff Heading 39.20. The Court agreed with this decision and ruled that the product in question falls under Heading 39.20. As a result, the appeal was allowed in favor of the appellant.