1997 (3) TMI 200

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..... t. [Order per : Shiben K. Dhar, Member (T)]. - This revenue appeal is directed against order dated 7-3-1989 of Collector of Customs(Appeals). The issue pertains to classification of PVC Log Rolls for electrical insulation. The goods were assessed under heading 3919.90 CTA. The respondent requested for reassessment of goods under heading 8546.90 CTA read with Notification 134/86. Collector(Appea .....

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..... ribunal. 4. We have heard both sides. These orders were reproduced in the order pertaining to Intek Tapes Pvt. Ltd. v. Collector of Central Excise. We also find that subsequently CBEC issued a tariff ruling under Circular No. 90/91 CX 3, dated 8-8-1991 clarifying that self adhesive insulating tapes of plastics would be appropriately classifiable under heading 8546.00. 5. In view of the .....

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