1999 (10) TMI 436

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..... SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants imported "Nomex Aramid Paper" claiming classification under Heading 85.46 which covered Electrical Insulators of any material. The Assistant Commissioner was of the view that a distinction was required to be made between 'insulators' and 'insulating materials'. He observed that for such paper to become insulator .....

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..... judgment in the case of CCE v. Hydranautics Membrane (India) Ltd. [1994 (71) E.L.T. 711] and upon Shriram Refrigeration Industries judgment this upholding the lower order resulted in the present appeal being filed. 2. We have heard Shri Prakash Shah for the appellants and Shri K.L. Ramteke for the Revenue. 3. We have carefully considered the submissions made. 4. The insulating pr .....

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..... ibunal in the case of [CC v. Hydranautics Membrane (India) Ltd.] as also in the case of Shriram Refrigeration Industries before pronouncing that the contested goods merited classification under Heading 85.46. Since the goods are squarely covered by the ratio of these judgments, we set aside the impugned order and allow this appeal with consequential relief.
Case laws, Decisions, Judgements, Or .....

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