2007 (11) TMI 265

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..... d P. Parmeswaran, Advocates, for the Appellant. S/Shri S.K. Bagaria, Sr. Advocate, Kumar Rajesh Singh, Praveen Kumar, Rajesh Kumar and Nitin Mehta, Advocates, for the Respondent. [ORDER]. - The short question which arises for determination in this batch of civil appeals is : Whether Glass Filled Nylon Insulating Liners (GFNIL) are classifiable under Tariff Heading 85.46 as 'Electrical Insulators .....

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..... rs in question are used in the railway tracks so as to prevent the rails from getting displaced on account of weight of such rails. Primarily, such liners are used to prevent such displacement. Incidentally, the said liners do possess some properties of insulation. However, the circulars themselves indicate the difference between the Insulating Liners and the liners in question. We are also satisf .....

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..... of the goods; the insulation function is not only a later improvement, but is also not universal. The liner is used in fastening the railway line with the railway sleepers; this is an absolutely essential function and that was being done by steel liners earlier and now by nylon liners, but nylon liners are more lasting and they have a better grip." 5. For the afore-stated reasons, we see no reaso .....

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