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1997 (12) TMI 273 - CEGAT, CALCUTTAExtract: .......escription given in Heading 76.12, aluminium foil pouch will fall under Heading No. 76.12. Tariff Heading 76.07 does not apply, in our view, to an article of aluminium foil which is in the shape of container. That Heading applies only to aluminium foil rsquo simpliciter, which ceases to be so in the present case. Consequently, we reject the appeal.
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