(a) 3-ply and 7-ply laminated film and plastic collapsible tubes under T.I. 68 but denying the benefit of Notn. 182/82 C.E., dated 11-5-1982 on the ground that these items are not solely made out of material falling under T.L 15A (i);

(b) in respect of 5-ply laminate he held that it is an intermediate product in continuous process without removal and is not liable to duty under T.I. 27 (7). He however, held that, if at any stage it is found to be removed from the machine, it will attract duty under T.I. 27 (7);

(c) as regards 3-ply laminate, he also held that if the product is used internally for manufacture of collapsible tubes, it will be exempted under Notn. 118/75.

(4) In appeal, the Collector classified collapsible tubes under T.I. 68 denying the benefit of Notn. 182/82 on the ground that they were composite articles. He classified 3-ply and 7-ply laminates under T.I. 68 and upheld the claim for eligibility to benefit of Notn. 118/75 as they are used in the factory of production.

(5) E/A 239/88-C - The classification of 7-ply laminated sheets is in dispute in this appeal.

The facts of this case are as follows :-

The appellants filed classification list 22/84 for classification of the following products :-

(1) 5/7 ply laminated plastic sheets.

(2) Plastic shoulders for plastic 7-ply multilayer collapsible tubes.

(3) Laminated Collapsible plastic tubes under Tariff Item 68.

They also claimed benefit under Notn. 118/75 dated 30-4-1975 (captive consumption) and Notn. 182/82 dated 11-5-1982 (articles of plastic).

(6) In respect of items 1 and 2, provisional approval was granted and item 3 was classified under T.I. 68 but benefit of Notn. 182/82 was denied. Upon representations by the appellants, the Asst. Collector provisionally approved the classification of item 3 under T.I. 68 permitting clearance under nil rate of duty.

(7) A show cause notice was issued on 1-2-1985 for proposed classification of

(1) 3 ply laminate emerging as extrudate LDPE intermediate product and becoming 5-ply laminate under T.I. 27 (7) as aluminium foil.

(2) 7-ply plastic laminated collapsible tubes under T.I. 68 and disentitling them from the benefit of Notn. 182/82 as tubes contained aluminium, paper etc. A corrigendum was issued for proposed classification of 3-ply laminate under T.I. 68.

(8) The Asst. Collector passed an order in May 1985 classifying

(1) 3-ply laminate under T.I. 68 and eligible to ben