TMI Blog1997 (12) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... nni, Member (J)]. The short question raised in this Departmental Appeal relates to the classification of the Respondents product which they described as Paper based Synthetic Resin Bonded Insulator Sheets and Board classifying these under sub-heading 8546.00 of the Schedule to the Central Excise Tariff Act, 1985 having a rate of duty of 15%. 2. On the basis of test report given by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laminated, supported or similarly combined with other materials or not . When the goods answered the above description and was sold in the market as Plastic laminated sheets as against Electrical Insulators the end use of the goods would be of no consideration. Assistant Collector accordingly approved the classification list classifying the product under sub-heading 3920.31. 4. In Appeal the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that under Chapter 39 the first part dealt with plastic in primary form and the second part dealt with waste partings and scrap and semi-manufactured articles of plastics. According to the Departmental Representative no such distinction can be found in Chapter 39. It was also contended on behalf of the Department that the Collector (Appeals) had wrongly relied on Chapter Note 2(n) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared for the Respondents drew attention to the Test Report extracted in the impugned order and the Remarks made by the Deputy Chief Chemist to the effect that no comments were being offerred on the question whether it satisfied the Electric strength test . He referred to the Appellates Collector s observation that Test Report had not stated that the sample was not electrical insulator. There was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant and significant and often a decisive factor. In Atul Glass Industries v. CCE [1986 (25) E.L.T. 473 (S.C.)] the Apex Court had held that it was the commercial understanding of wind screens that was decisive for purposes of classification and not the type of the material which was used in the product. 9. Having regard to the above discussion we are not inclined to allow the Departmental Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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