ORDER

1. This appeal is against the order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (hereinafter referred to as "CEGAT") dated 1-8-1997. The appellants buy duty-paid aluminium foil, subject the same to process of printing. The printed sheets are then moved to a die-cutting machine where they are perforated and cut to shape of a blade tuck. The scrap material is stripped off from the sheets and the shaped pieces are packed into containers. The question for consideration is whether the a shaped pieces fall under Tariff Item 7607.30 or under Tariff ltem 7616.90. The relevant tariff entries read as follows:

76.07

Aluminium foil (weather or not prited or

backed with paper, paperboard materials)

of a similar backinkg materials) if a thickness (excluding Any backing) not exceeding 0.2

7607.10-plain 50% plus per 4000 tonne

7607.20-Embossed50% plus per 4000 tonne

7607.30- Perforated or cut-to-shape 50% plus per 4000 tonne

7607.40- Coated 50% plus per 4000 tonne

7607.50- Printed50% plus per 4000 tonne

7607.60- Backed50% plus per 4000 tonne

76.15-Other articles of aluminium

7616.10-Nails,tacks,stapes (other than those20%

of Heading 83.05),rivets,cotters,

washers and articl