- (1.) DELAY condoned. Heard the learned counsel appearing for the appellant. The respondent has not entered appearance despite service.
(2.) THE appellant has challenged the validity of the impugned judgment and order passed by the Tribunal on 5/7/2005 holding that the classification of plastic laminated aluminium foil should be made under Sub-Heading 7607.60 and not under Heading 39.20 as claimed by the appellant. While rendering the aforesaid decision, the Tribunal relied upon a decision of this Court in CCE Vs. R.T. Packaging Ltd. wherein it was held thus: "2. Since the Revenue has accepted the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal in CCE Vs. India Foils Ltd. and that judgment has been followed in the case by the Tribunal, the civil appeal is dismissed."
(3.) HOWEVER , subsequent to the rendering of the aforesaid decision by this Court, the same issue came to be considered by this Court in another decision, namely, Sharp Industries Ltd. Vs. CCE wherein this Court considered the issue and held that the product in question is classifiable under Tariff Heading 39.20 and not under Tariff Heading 76.07. While rendering the aforesaid decision, the Division Bench has given detailed reasons as to why the said product should be classified under Tariff Heading 39.20.;