2003(04)LCX0114

Judges : Hon’ble Mrs. Justice Ruma Pal 
Hon’ble Mr. Justice B.N. Srikrishna

Classificatiopn - On 28-3-2003, the Supreme Court had dismissed as time barred the Civil Appeal No. D24471 of 2002 filed by Commissioner of Customs and Central Excise, Mumbai against the CEGAT Order No. 3097/2001-WZB/C-II, dated 27-11-2001 on the matter 
Whether Plastic laminated films containing two layers of plastics followed by aluminium foil and thereafter plastic films is classifiable under Heading 76.07 of the Customs Tariff Act, 1975 or under Heading 39.20 ibid.

Equivalent Commissioner v. Betts India Ltd. - 2003 (157) ELT A142 (S.C.)