Circular No. 753/69/2003-CX., dated 6-10-2003

F.No. 141/2/2003-CX. 4

Government of India

Ministry of Finance (Department of Revenue)

Central Board of Excise & Customs, New Delhi

Subject : Classification of Aluminium foil laminated on both sides with plastic film - Regarding.

I am directed to invite your attention to Board’s Circular Nos. 7/90-CX., dated 23-10-1990 and 461/27/99-CX., dated 11-6-1999 [1999 (111) ELT T10] regarding classification of aluminium foil backed with plastic material.

The department had proposed the classification of Aluminium foil laminated on both sides with plastic films under Chapter Heading 3920 on the basis of Board’s Circular No. 461/27/99, dated 11-6-1999. The referred classification was set aside by CEGAT vide Order No. 59/02, dated 12-2-2002 classifying the product under Chapter Heading 7607. Department’s appeal against this order was set aside by the Supreme Court in CA No. 5148/02 on 24-2-2003 [2003 (157) ELT A35 (S.C.)] on the ground that the Department did not file appeal against the CEGAT order in the case of Indian Foils Limited, Calcutta.

This judgment of the Supreme Court has been accepted by the Board and it has been decided by the Board that classification of aluminium foil laminated on both sides with plastic film would be under Chapter Heading 7607 instead of Chapter Heading 3920.