1990 (3) TMI 211

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..... ak Dixit with Dushyant Dave, Advocates, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal is the classification of the following :- (1) Insulation between water cooled shield and pressure rings, - asbestos packing, asbestos cement, sheets/segments etc. (2) Packing for stuffing box (3) Insulator for electrode seal - glass fibre tub .....

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..... ecified" and Heading 70.20 "Glass fibre (including wool) yarns, fabrics and articles made therefrom". Regarding item 2, assessment was made under Heading 48.01/21 as articles made of paper. The lower appellate authority classified item 1 & 3 under Heading 85.18/27(1) as "Electrical capacitors; electrical apparatus for making and breaking electrical circuits for the protection of electrical circuit .....

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..... ith insulating material, electrical appliances and apparatus, having individual functions, not falling within any other heading of this Chapter : (1) Not elsewhere specified", ruling out classification under 85.18/27(1) as the insulators were not designed for use in an electrical transmission system of 4000 volts or above but for use in an electric smelter which does not transmit electricity but .....

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..... 880 for item No. 3. The Assistant Collector also refers to drawings being submitted before him and it is reasonable to conclude that the drawings were available before the Collector (Appeals) also. 5. From the drawing, it is evident that the insultion was cut to size & shape as insulators so as to qualify for classification under Heading 85.18/27(1). The drawings specify size, materials and descr .....

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..... td., Bombay v. CC Bombay [1986 (24) E.L.T. 84], the Tribunal classified transformer board strips under Heading 85.18/27(1) since their main function was insulation. 8. In the light of the above discussion, we hold that all 3 items are classifiable under Heading 85.18/27(1) of the Customs Tariff Act, 1975. 9. As a result, C/A 2117/85-D is dismissed and Cross objection 683/85-D is allowed with con .....

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