TMI Blog2002 (10) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... d in these appeals with the product that emerged during such manufacture, which had been described by the respondent as tape ends, tape scrap, side cuts, tape waste. The manufacturers cleared these goods under heading 8546.00 as electrical insulators. The Deputy Chief Chemist of the department, after testing the sample of the product, found that the sample from Bhor Steel Grip Tapes to be a yellow coloured tape with very little adhesive property. He found the sample from Kamalakshi Finance Corporation Ltd to be black coloured self-adhesive plastic tape and it is composed of base PVC film coated on the side with adhesive compound weight . The notice issued to each of the assessees proposed classification of the goods in Heading 39.15 as was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Manager of Bhor Steelgrip Tapes Ltd. and Laxmikant Jamnadas Tanna, Director of Kamalakshi Finance Corporation Ltd. are commonly worded. They indicate that the goods were sold to dealers of scrap at a price of Rs 1.46 per kilogram. The Counsel for the respondent states on a reply that during the same period electrical insulation tape was sold to the dealers of the respondent at Rs. 12 per tape of 1.9 metres length. He adds that at this rate the sale price would be around Rs. 400 per kilogram. 4. It is clear that the goods are sold by the respondent not to persons who are normally in electrical goods dealing but dealers in scrap. It follows from this that the goods cannot be equated with electrical insulating tapes. They are clearly, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the respondent that since this is tape of polyvinyl chloride per se should be classifiable as insulating tape. He relies upon the judgment of the single learned Judge of the Bombay High Court in Amartara Limited v. Union of India - 1989 (39) E.L.T. 523. 6. We are not unable to find that the judgment of the High Court says what is purported to say. After considering the evidence from L T to Hindustan Cables Ltd., the main customer, it says The secondary use of the PVC tape is of course insulation of the coaxial cores at low voltage. The High Court concluded that the goods were correctly classifiable as electrical insulating tapes. This is very different from saying that all polyvinyl chloride tapes has the properties of ele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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