I.T.C. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal arises from Order -in -Appeal No. M. Cus. 465/95, dated 29 -12 -94 by which the Commissioner (Appeals) has held that the imported item "Indian filter king hinged lid cartons" are rightly classifiable under Customs Tariff heading 48.19 and not under the Customs Tariff Heading 76.07 as claimed by the importer.

(2.) Ld. Counsel Shri R. Sashidharan submitted that there is no dispute raised by the authorities regarding that imported raw material is Aluminium foil backed by paper/paperboard. He submitted that Chapter note 1 (d) of Chapter Heading 76 is attracted for classifying it under 76.07. He also relied on the Chapter note 1 (m) of Chapter 48 which excludes in respect of item "metal foil backed with paper or paperboard (Section XV) for classification under Chapter 48. He contended that what is required to be classified under Heading 48.19 is only those cartons and boxes which are not metal foil backed with paper or paperboard. In other words, by virtue of this exclusion Heading 48.19 covers only ordinary/plain cartons and boxes, etc., which are not metal foil backed. He also contended that rejection of classification of the imported item which is aluminum foil backed under Chapter 7607 is not proper and correct in law. He also contended that the issue is now fully settled by the judgment of the Larger Bench rendered in the case of Hindustan Packaging Co. Ltd. v. CCE Vadodara, reported in 1995 (75) E.L.T. 313 (T) wherein it has been clearly held that aluminium foil backed by paper and polyethylene, etc., is classifiable under Chapter sub -heading 7606.00 of the Central Excise Tariff Act and not as "laminated paper" under sub -heading 4811.29. He submitted that as the issue is now covered by the judgment cited by him, the appeal is required to be allowed.

(3.) HEARD Ld. SDR Shri G. Sreekumar Menon who reiterated the finding recorded by the authorities below.