Jyoti Balasundaram, Member (J)

1. These appeals relate to the classification of 3-ply, 5-ply and 7-ply laminated film and plastic multi laminated collapsible tubes. All 3 appeals involve common issues and are hence disposed of by this common order.

2. E/A 265/85-C : This appeal relates to the classification and rate of duty applicable to 3-ply laminated film, 5-ply laminated film, 7-ply laminated film and plastic collapsible multi-laminated tubes obtained from 7-ply laminated film. The facts of the case are that the appellants filed classification list 22/84 w.e.f. 2-8-1984 for the classification of the above mentioned products. A show cause notice was served upon them,

(1) alleging that 7-ply laminated film and collapsible tubes being composite articles are not eligible for exemption under Notification 182/82, CE dated 11-5-1982.

(2) seeking to classify 5-ply laminated films under T.I. 27 (7). No question was raised regarding classification of 3-ply laminates. The appellants replied that 5-ply and 7-ply laminated films are known as such in the trade and never known as aluminium foil and hence they cannot be classified under T.I. 27 (7), that aluminium foil is covered on bot