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.