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TMI Blog2004 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... er referred to as "CEGAT") dated 1st August, 1997. The Appellants buy duty paid Aluminum Foil, subject the same to process of printing. The printed sheets are then moved to a die cutting machine where they are perforated and cut to shape of a blade tuck. The scrap material is stripped off from the sheets and the shaped pieces are packed into containers. The question for consideration is whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an those of heading No. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles 20% 7616.90 - Other 25% 2. The Tribunal has by the impugned Judgment, held that through a series of operations these goods assumed a shape of a complete container and that except glueing after goods are put in the container nothing remains to be done. The Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of that Tariff Item. To take an item out of Tariff Item [7607] the Aluminum Foil should not just be cut to shape but must thereafter have assumed the character of or become some other article. In other words the Aluminum Foil will only fall out of Tariff Item 1[7607] when it actually is folded and glued to become a blade tuck. Tariff Item 7616.90 can only apply provided the goods does not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80) E.L.T. 291, is on identical facts. We do not understand on what basis the Tribunal has held that that case was distinguishable. We do not find any distinguishable feature between these two cases. 6. In this view of the matter, we set aside the impugned judgment and hold that the goods would be covered by Tariff Item 1[7607.30]. The Appeal stands disposed of accordingly. There will be no order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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