1996 (2) TMI 465

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..... DR, for the Respondent. [Order per : G.P. Agarwal, Member (J)]. - The issue involved in the instant case is that of classification of Electrical Grade Industrial Insulation Board. The authorities below have classified the said goods under Heading 3920.31 against the claim of the appellants for classification under Heading 8546.00. 2. At the outset, the learned Counsel for the appellants s .....

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..... e ratio of the said decision rendered by this Tribunal in the case of C.C.E. v. Metrowood Engineering Works, we hold that the Electrical Grade Industrial Insulation Board are classifiable under Heading 8546.00 under the new Tariff. 4. In the result, both the orders of the authorities below are set aside and the appeal is allowed with consequential relief, if any, to the appellants according .....

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