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TMI Blog2007 (3) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant to the extent to which it was reduced to Rs. 1 lakhs. 2. The appellant-company was manufacturing cone containers made from Printed Aluminium Foils, which, according to the assessee, were classifiable under sub-heading 7616.90 of Chapter 76. According to the Revenue, these were classifiable under sub-heading 4823.90 of the Schedule to the Tariff Act and not under sub-heading 7616.90. On these facts, short payment of Central Excise duty to the tune of Rs. 2,37,663/- was alleged against the assessee-company and a demand came to be issued. The case of the assessee in response to the Show Cause Notice was that, that they had correctly classified the goods under sub heading 7616.90. It was pointed out that, aluminium foil, was a metal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Chennai, 2003 (153) E.L.T. 671, in which it was held that, Chapter Note under the Customs Act [Chapter 48 - 1(m)] did not cover "metal foil backed with paper or paper- board". He also referred to the decision of a Five Member Bench of the Tribunal in Hindustan Packaging Co. Ltd. v. Collector of Central Excise, Vadodara, 1995 (75) E.L.T. 313, in which it was held that, aluminium foil backed by paper and polyethylene was classifiable under sub-heading 7606 of the Schedule to the Central Excise Tariff Act and not as "laminated paper" under sub-heading 4811.29. It was also pointed out that the appeal against this decision was withdrawn before the Hon'ble Supreme Court and, therefore, dismissed as per the order dated 7-11- 1997, reported in 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Note 1 (I) reads as follows: "1. This Chapter does not cover: *** *** &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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