| Date: |
11-06-1999
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| Notification No: |
Central Excise Circular No 461/1999
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Classification of Aluminium foil backed with plastic material
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Classification of Aluminium foil backed with plastic material
Circular
No. 461 dated 11th June 1999
Your
attention is invited to Board's earlier Circular No. 7/90-CX.3 dated 23.2.90
regarding Central Excise classification of products made out of combination of
plastics and material other than textiles.
A
doubt has been raised regarding classification of Aluminium foil which is
laminated on both sides has multiple laminations of polyester/ polythene/ cello.
The
matter has been re-examined. It appears that some united are manufacturing the
above products and classifying the same under chapter 76 as aluminium foil
backed with plastics. However, it is felt that the term 'backing' can not be
used when the main product is laminated by other materials on both sides as
backing should essentially mean support of a single/ multiple layers only on one
side of the main product.
The
Board has therefore decided that classification of such multi-laminated foils
which are laminated with plastics on both sides would not fall under the
Sub-heading 76.07 as "backed aluminium foil" but would be correctly
classifiable under Heading 39.20 as "plastic sheets/ foils separated by
layer of aluminium foil". The contents of Board's earlier Circular No.
7/90-CX.3 dated 23.2.90 are, therefore, reiterated.
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