1997 (3) TMI 598 - SUPREME COURT

Whether industrial laminates and glass epoxy laminates cannot be considered as electrical insulators ?

Held that:- Mere cutting or punching holes does not amount to manufacture. These sheets have insulating properties and are used as electrical insulators. They cannot be taken out of the category of electrical insulators only because they have to be cut to the requisite shape or a few holes may be required to be required to be punched in them in order that they may fit into the electrical instrument/appliance in question.

the Tribunal has rightly classified decorative laminates under the Old Tariff Entry 68. The decision of the Tribunal, however, in so far as it classifies decorative laminated sheets are classified under Tariff Entry 3920.31/3920.37 of the New Tariff. In respect of Industrial laminates (paper-based) and glass epoxy laminates, the Tribunal has correctly classified these laminates under Tariff Item 68 of the Old Tariff and under Tariff Entry 7014/8546 of the New Tariff.