TMI Blog1999 (4) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the lower appellate authority under Section 35E of the Central Excises Act, 1944. Contention of Revenue was that on becoming the pouches it has become other articles of aluminium classifiable under TH 76.16 and more specifically under TSH 7616.90. It is against the said order that the appellants have come in appeal before the Tribunal. 3. Learned Advocate, Shri A.K. Patnaik has submitted that the goods basically are aluminium foils except that they are in the form of pouches. The thickness of aluminium foil is not exceeding 0.2 mm. TH 76.16 he submits is not applicable because that relates to other articles of aluminium which is a residuary item. He further submits that the residuary item can be invoked only if other specific items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate submits that going by this decision, the pouches are to be classified according to the material they are made of. In the case of classification of pouches made of paper/aluminium it would be treated as pouch either of paper or of aluminium. 5. Opposing the aforesaid submissions, learned SDR, Shri R.K. Sharma submits that TH 76.07 does not apply to the present case because on becoming a pouch the product ceased to be aluminium foil to which alone the TH 76.07 pertains. The various sub-headings merely describes the various types of aluminium foil, namely, plain, embossed, perforated or cut to shape, coated, printed, backed or other. Since the backed aluminium foil in the present case has acquired the shape of pouch it has become an art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eets, strip and foil with patterns (for example, grooves, ribs, chequers, rears, buttons, frozenges) and to such products which have been perforated, corrugated, polished, or coated, provided that they do not thereby assume the character of articles or products of other headings." It is apparent from the aforesaid meaning of foil that it has to be a flat-surfaced product. Obviously, the disputed article before us, namely, pouch is not a flat surfaced product. Therefore, on this score alone the product will fall outside the scope of TH 76.07. Learned advocate further reliance on Tribunal s judgment in ITC s case is not appropriate inasmuch as the disputed product involved therein was nothing more than the aluminium foil backed with board w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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