I.T.C. Ltd. vs Collector Of Central Excise, Madras

The Supreme Court held that Aluminium Foil cut to shape does not fall out of Tariff Item 7607.30 unless it has been folded and glued to assume the character of a blade tuck. The Court distinguished the Tribunal's previous decisions in I.T.C. Ltd. v. C.C.E. and Hind Packaging Co. Ltd., asserting that mere cutting does not change the character of the goods. The Court set aside the Tribunal's judgment, ruling that the goods in question are covered by Tariff Item 7607.30, with no costs awarded.