1999 (5) TMI 149 - AT - Central Excise

Summary

The appellate tribunal in New Delhi dealt with the classification of paper-based technical laminates. The issue was whether the laminates should be classified under Heading 39.20 or Heading 85.46. The tribunal remanded the matter to determine if the laminates were electrical insulators as per Supreme Court decisions. The appeal was allowed for further consideration.