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The major application of such Barrier Films is the packaging of various kinds of food products ensuring long shelf-life and consumer protection."

11. The ld. Advocate has also produced technical literature in support of their contentions besides the certificates produced from the experts. At page 197 of Wiley Encyclopedia of Packaging Machinery, the process equipment is described as follows:

"A tubular coextrusion process fundamentally consists of the extruders, die, air ring, collapsing mechanism, haul-off, and winder. These elements are similar to those of single-layer film extrusion except for the die, which must contain more than one flow manifold, i.e. layer channel, for extrusion (see Fig. 1),"

The Modern Plastics Mid-October Encyclopedia issue at page 281 describes Blown film extrusion. The same is noted below :

"Blown extrusion is a continuous process where the molten tube is simultaneously axially drawn and radially expanded from an annular slit die. The hot tube is cooled by an annulus of high-speed air from an air ring on the outside : sometimes it is cooled on the inside of the tube as well. Although some processes use a horizontal configuration or are vertically down and most are configured vertically upward.
6. As per the Department the machine is essentially a laminator and "extruder" is only a part of the same. As per the appellant the machine is essentially a multi-layer coater/extruder which is envisaged under the said Notification No. 250/88-Cus., dated 16-9-1988 and the so-called "lamination" function is not strictly a lamination function, but is covered by the term "extrusion coating".

7. In support of the said plea the appellants have quoted extensively from the book "The Wiley Encyclopedia of Packaging Technology."