The question for companysideration is as to whether these products are classifiable under Tariff Heading 76.07 and 76.12, as claimed by the Appellants, or under Tariff Heading 39.20.38 and 39.23.90, as claimed by the Respondent.
All the authorities below, including the Tribunal in the impugned Judgment, have held against the Appellants.
The Appellants also manufacture pouches out of the same material.
Reliance has also been placed on HSN Explanatory Notes.
The findings being based on facts and the Tribunal being the final authority on facts, this Court cannot interfere.
N. VARIAVA, J. This Appeal is against the Judgment dated 11th July, 2000 passed by the Customs, Excise Gold Control Appellate Tribunal for short CEGAT .
Briefly stated the facts are as follows The Appellants manufacture a product which companysists of aluminum foil, whose thickness does number exceed 0.2 mm, which is then companyered on one side with a polyester film and on the other side with polyethylene.
