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TMI Blog1991 (8) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondent. [Order per : Harish Chander, Vice President]. - Intek Tapes Private Limited has filed an appeal being aggrieved from the order passed by the Collector of Customs and Central Excise (Appeals), Bangalore. Shri G. Sampath, the learned advocate has appeared on behalf of the appellant. He pleaded that the appellant manufactures insulation tapes from polyester film and PVC. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bench as the decisions are against the revenue. 3. We have heard both the sides and have looked into the facts and circumstances of the case. There is no dispute as to the facts. The facts of the present case are in all force similar to Chetna Polycoats (P) Ltd. v. Collector of C. Excise reported in 1988 (37) E.L.T. 253. Para Nos. 6,11 and 13 from the said judgment are reproduced below :- " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... headings but if the interpretation of the entries in the schedule (CET 1985), in the light of the aforesaid legal aids and in the light of case law, point to a conclusion contrary to, or different from that indicated the explanatory notes, the former shall prevail. Therefore, reliance on the explanatory notes has to be tempered with with due regard to the aforesaid considerations. 11. We may now ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties (examples mineral fibre, cellulose, glass fibre, certain plastics, glass, porcelain etc.) can be appropriately described as insulators. The goods in that case were rigid plastic laminated sheets and boards having electrical insulating properties. The goods in the present case are electric insulating tapes having adhesive properties. Following the reasoning of this Tribunal in the Bakelite Hyl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise, Bombay and Jaipur respectively against CEGAT Order No. 923/90-C, dated 5-6-1990 (Collector of Central Excise, Bombay v. Bhor Industries Ltd.) and No. 598/88-C, dated 11-7-1988 (Collector of Central Excise, Jaipur v. Chetna Polycoats (P) Ltd., Bhiwadi, Dist. Alwar). The Appellate Tribunal in its orders in question had held that Electrical Insulating Tapes are classifiable under Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X
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