2003 (1) TMI 514

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..... der per : Justice K.K. Usha, President]. - The only issue arising in this appeal, at the instance of the importer, is whether Blue Glass filled Polycarbonate Strips imported by it is to be classified under tariff Heading 8546.90 as contended by the importer or whether it has to be classified under tariff Heading 3926.90 as held by the Revenue. 2. Commissioner (Appeals) whose order is under .....

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..... nce was placed on two decisions of the Supreme Court in CCE, Hyderabad v. Bakelite Hylam Ltd. - 1997 (91) E.L.T. 13 and CCE v. Wood Polymers Ltd. - 1998 (97) E.L.T. 193. 4. In Bakelite Hylam Ltd. the Supreme Court did not accept the contention raised by the Revenue that Industrial Laminated Sheets and Glass Epoxy Laminated Sheets cannot be considered as electrical insulators because these sh .....

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