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2007 (11) TMI 265 - SC - Central ExciseInsulating Liners and GFNIL are not same - Glass Filled Nylon Insulating Liners (GFNIL) are classifiable as ‘Other Articles of Plastics’ covered by Entry 39.26 as contended by the assessee – not classifiable u/h 85.46 as ‘Electrical Insulators of any Material’ as contended by the Department - it is quite possible that the liner in question is capable of falling simultaneously under both the Entries quoted above – hence in a classification dispute, the benefit should go to the assessee
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