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TMI Blog1997 (12) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.90. 2. In order to appreciate the contention of the learned Counsel for the appellants, we reproduce below the relevant Heading Nos. 76.12 and 76.07 : Heading No. Sub-Heading No. Description of Goods Rate of Duty 76.07 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm Heading No. Sub-Heading No. Description of Goods Rate of Duty 7607.10- Plain 50% plus Rs. 4,000 per tonne 7607.20- Embossed 50% plus Rs. 4,000 per tonne 7607.30- Perforated or cut-to-shape 50% plus Rs. 4,000 per tonne 7607.40- Coated 50% plus Rs. 4,000 per tonne 7607.50- Printed 50% plus Rs. 4,000 per tonne 7607.60- Backe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Heading No. 76.12. He, therefore, submits that Heading 76.07 will be more appropriate. He also draws attention to the fact that cut-to-shape aluminium foil under Heading 76.07 has also been classified therein. In the present case, he submits that nothing beyond cut-to-shape has been done inasmuch as, after cutting to shape the aluminium foil and backing it with the plastic sheets by heat-sealing process, it automatically takes the shape of a pouch. Therefore, learned Advocate submits that Heading 76.07 will be more appropriate than 76.12. 4. Opposing the contentions, learned JDR, Shri S.N. Ghosh points out that Heading 76.07 relates only to aluminium foil whether backed, inter alia, with plastics or it refers only to the shape of al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erforated, corrugated, polished or coated. No further concession in the shape of foil has been given by the definition. Therefore, aluminium foil pouch will not fall under Tariff Heading 76.07. He submits that in effect, by the process of manufacture undertaken by the appellants herein, the foil acquires the shape of article of an aluminium and more appropriately, it might fall under Tariff Heading No. 76.16 which refers to the other articles of aluminium. He submits that if 76.12 is not found to be the correct classification, then in that case, 76.16 may be taken as the correct classification. 6. We have carefully considered the submissions of both sides. We observe that aluminium foil pouch is a container and its use as a container ..... X X X X Extracts X X X X X X X X Extracts X X X X
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