ORDER : Delay condoned. 1. Heard the learned counsel appearing for the appellant. The respondent has not entered appearance despite service. 2. The appellant has challenged the validity of the impugned judgment and order passed by the Tribunal on 5-7-2005, Indus Coating (P) Ltd. vs. CCE, (2007) 207 ELT 103 (Tri.) holding that the classification of plastic laminated aluminium foil should be made under Sub-Heading 7607.60 and not under Heading 39.20 as claimed by the appellant. 3. While rendering the aforesaid decision, the Tribunal relied upon a decision of this Court in CCE vs. R.T. Packaging Ltd. (2003) 157 ELT A35 wherein it was held thus: (SCC p. 682, para-2) “2. Since the Revenue has accepted the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal in CCE vs. India Foils Ltd. (2001) 132 ELT 737 : (2000) 39 RTL 304 and that judgment has been followed in the case by the Tribunal, the civil appeal is dismissed.” 4. However, subsequent to the rendering of the aforesaid decision by this Court, the same issue came to be considered by this Court in another decision, namely, Sharp Industries Ltd. vs. CCE, (2005) 7 SCC 676 , wherein this Court considered the issue and held that the product in question is classifiable under Tariff Heading 39.20 and not under Tariff Heading 76.07. While rendering the aforesaid decision, the Division Bench has given detailed reasons as to why the said product should be classified under Tariff Heading 39.20. 5. Having gone through the said decision, we are of the considered opinion that the issue raised in the present case is covered by the decision of the Supreme Court in Sharp Industries Ltd. In the light of the aforesaid decision, we hold that the product in question is classifiable under Heading 39.20. 6. The appeal is allowed to the aforesaid extent. Appeal allowed.