2001 (1) TMI 380

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. In the order impugned in this appeal the Commissioner (Appeals) relying upon an earlier Appellate Order No. A-350/94, dated 17-10-1994 has held that the product manufactured by the respondent was not classifiable as an insulator under Heading 85.46 and set aside the demand for duty issued in this regard. 2 The departmental rep .....

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..... t is stated to be subjected, resulting in the emergence of new commodity these processes will not have any bearing upon the classification. 4. Following the ratio of the decision of the Tribunal we allow the department s appeal holding that the products are classifiable under heading 85.46, set aside the Commissioner (Appeals) order and restore the Assistant Collector s order. - - TaxTMI - TM .....

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