2001 (4) TMI 399

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..... ber (J)]. The issue involved in this appeal, is as to whether the product Aluminium foil laminated and printed with advertising material is required to be classified as plain polyethylene falling under Chapter 39 as claimed by Revenue or as product of aluminium foil under Chapter Heading 7606.00. The Central Excise Tariff Heading 7606 deals with heading aluminium plates, sheets (including .....

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..... (56) ECR 245 (T) and the Larger Bench upheld the assessee s contention that item after printing and packing will not be polyethylene for classification under Chapter 39 which was required to be classified under Chapter 76 and he submits that this judgment of Larger Bench squarely applies to the facts of the present case. He contends that the product under consideration was therein of printing pap .....

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..... ry issue of classification of aluminium foil backed by paper and polyethylene and noted its various uses. After due consideration in the light of various other judgments, and tariff notes clearly upheld assessee s contention that it is required to be classified under Chapter 76 of CET and overruled the Chapter Heading of 48 which was what Revenue had claimed in terms of Note (1) to Chapter 48. 5 .....

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