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2004 (7) TMI 94 - SC - Central ExciseAluminium foil, perforated and cut to shape - Classification of goods - whether the shaped pieces fall under Tariff Item 7606.30 or under Tariff Item 7616.90 - Held that:- decision of the Tribunal in Appellant's own case reported in [1995 (9) TMI 130 - CEGAT, NEW DELHI], is on identical facts - No distinguishable feature between these two cases is found - goods would be covered by Tariff Item 1[7607.30] - Decided in favour of assessee.
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