TMI Blog2018 (6) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... ber (Technical) Present for the Appellant: Shri B.L.Narasimhan, Advocate Present for the Respondent: Shri H.Singh, AR PER: ASHOK JINDAL The appellants are in appeal against the impugned orders. 2. The facts of the case are that the appellant Company is engaged in the manufacture of paper grade uncoated insulating pressboard used for insulation in the transformer industry. During the relevant period, the appellant company manufactured various paper board which include (i) uncoated paperboard (SB-2000) classified under tariff item 4805.9300, (ii) electrical grade insulating press pressboard (SL-4.3, SL-2-3, SL-N, SL-2.4) classified under tariff item 4810.3920. The appellant also manufactures insulating fittings known a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ittings which are used in transformers. They have specific dimension as per customer s order. They are cut outs which are made from a cutting machine using a tool. These are ready to use fittings which are used in transformers. It is his submission that the Commissioner (Appeals) vide order dated 25.6.1991 has held that the correct classification of the spacers is under heading 8547 and not under heading 8546 of the Tariff Act. Therefore, in view of the decisions, the different Commissionerates cannot take divergent stands. To support, he relied upon the decision of Hon ble Supreme Court in the case of Unipatch Rubber vs. CCE- 2011 (272) ELT 340 (SC) wherein the Apex Court relying on the decision of Damadodar Malpani and directed that at le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the Revenue cannot take contrary view in the light of the Supreme Court s decisions in the case of Unipatch Rubber (supra) wherein the Hon ble Apex Court has observed as under:- 5. In view of the decision of this Court in the case of Damodar J. Malpani (supra), we deem it fit to set aside the impugned order of the Tribunal and remand a the matter back to the Commissioner (Appeals) for considering whether the process being followed by the manufactures, viz., M/s. Anand Engineering Works and M/s. Santha Raghu Industrial Products, Coimbatore, who were the assessees in the Order-in- Original dated 19th December 1991 passed by the Assistant Collector of Central Excise, Dindigul and Order-in-Original dated 29th November 1996 respect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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