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2018 (11) TMI 523 - AT - Central ExciseClassification of goods - Aseptic Packaging Paper - whether classified under CTH 481151/481159 or under CTH 481190? - Held that:- Circular dated 26.07.2010 has clarified that aseptic packaging paper covered with plastic is classifiable under Tariff Item No.48115100 or 48115900 - the reliance for issue of show cause notice that the packaging material must contain plastic to qualify its description as aseptic packaging paper is not in accordance with above referred circular - appeal allowed - decided in favor of appellant.
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