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2020 (8) TMI 56 - AT - Central ExciseClassification of goods - Kaoline Coated Paper - whether aluminum coated paper/metalized paper cleared by the appellant during the disputed period merits classification under Central Excise Tariff Heading 48101390 or 48115900? - HELD THAT:- To qualify classification under Tariff Item No.48115900, the goods should be other than “bleached, weighing more than 150 g/m2” and should either be coated with plastic or should be impregnated with plastic or covered with plastic. Also, CRCL vide its report dated 24.11.2011 have categorically reported that the samples were free from plastic material - thus, the classification arrived at by lower authorities is not sustainable. Appeal allowed - decided in favor of appellant.
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