TMI Blog2004 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... - CEGAT, NEW DELHI], is on identical facts - No distinguishable feature between these two cases is found - goods would be covered by Tariff Item 1[7607.30] - Decided in favour of assessee. - 4487 of 1998 - - - Dated:- 15-7-2004 - S.N. Variava and Arijit Pasayat, JJ. [Order]. - This Appeal is against the Order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onne 7607.20 - Embossed 50% plus Rs. 4000 per tonne 7607.30 - Perforated or cut-to-shape 50% plus Rs. 4000 per tonne 7607.40 - Coated 50% plus Rs. 4000 per tonne 7607.50 - Printed 50% plus Rs. 4000 per tonne 7607.60 - Backed 50% plus Rs. 4000 76.16 Ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared by the Appellants they are folded and glued. Mr. Rajan Narain, learned Counsel appearing on behalf of the Appellants states that at the time of clearing, the goods are merely cut into the shape of a blade tuck and packed accordingly. 3. Item No. 7607.30 specifically covers Aluminium Foil which are perforated and cut to shape. The term 'cut to shape' must necessarily mean cut to the shape o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of articles or products of some other headings. In our view this note can come into effect only if the goods get covered by some other Tariff Entry. Thus if at time of clearance the goods had been folded and glued they would have assumed the character of a blade tuck and may have then not been covered by Tariff Item 7606. However, by mere cutting into shape of a blade tuck then do not assume the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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