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2023 (10) TMI 983 - MADRAS HIGH COURTClassification of goods - Aluminium Foil Container / Aluminium Foil in Roll Form and Plastic Articles - to be classified under Chapter heading 7067 or 7615? - HELD THAT:- The issue is considered by the Hon'ble Supreme Court in the case of COMMISSIONER OF CENTRAL EXCISE VERSUS HINDALCO INDUSTRIES LTD. [2023 (6) TMI 844 - SC ORDER], where it was held that the said product is classifiable under 7615. And the issue raised by the petitioner is settled by the Hon'ble Supreme Court in favour of the petitioner and against revenue. Therefore, this Court is of the considered opinion that the product Aluminium Foil Container is classifiable under 7615 with GST 12%. Hence the impugned order is liable to be quashed and accordingly quashed. Petition allowed.
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