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2009 (5) TMI 335 - CESTAT, KOLKATAInsulating paper - assessee is seeking classification of the impugned goods as insulating paper falling under Sub-Heading No. 4823.90, whereas the Department is seeking to classify the same as electrical insulators falling under Heading No. 85.46 of Central Excise Tariff Act, 1985. - It has been clarified on behalf of the appellant-assessee that the impugned paper in question is indeed used for insulation purposes and for making insulators. In our view, a distinction has to be made between insulating material and insulators. Just because special papers in question have insulating properties and are capable of being used as insulating material, these cannot be classified as insulators. We also find that only insulators are excluded from being classified under Chapter 48 as per the Explanatory Notes to the HSN but not insulating material. Moreover, the cited Notification No. 64/88-C.E., dated 1-3-88 and Notification No. 204/88-C.E., dated 13-12-88 - both issued by the Government of India earlier, have classified such paper under Chapter 48. As pointed out by the learned Senior Counsel, the subsequent 8-digit tariff also has a special entry under Sub-Heading 4810 39 10 for such insulating paper under Chapter 48. - Hence, we have no doubt in our mind that the impugned insulating paper of electrical grade is a kind of special paper which merits classification under Chapter 48, as claimed by the appellant-assessee and not as insulator under Chapter 85.
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