TMI Blog2006 (11) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ial laminates and glass epoxy laminates cannot be considered as electrical insulators because these sheets are required to be cut in the requisite shape and holes may have to be punched in them before they could be fitted as insulators. However, mere cutting or punching holes does not amount to manufacture. These sheets have insulating properties and are used as electrical insulators. They cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, have been rightly classified under the residuary Tariff Entry 68 of the Old Customs Tariff - Following decision of Collector of Central Excise, Hyderabad v. Bakelite Hylam Ltd. [1997 (3) TMI 598 - SUPREME COURT] - Decided against Revenue. - 4991 of 2001 - - - Dated:- 28-11-2006 - Ashok Bhan and Dalveer Bhandari, JJ. [Order]. - This appeal under Section 35L(B) of the Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l before the Tribunal, which has been dismissed by the impugned order. 5. Heard the counsel on both sides. 6. We do not find any infirmity in the order passed by the Tribunal. Moreover, the point in issue in the present appeal is squarely covered by a judgment of this Court in Collector of Central Excise, Hyderabad v. Bakelite Hylam Ltd. [(1997) 10 SCC 350] Paragraph 30 of the said judgment is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aminates and glass epoxy laminates under Tariff Item 8546 of the New Customs Tariff (after 1-3-1988) and under Tariff Entry 7014 under the New Customs Tariff up to 28-2-1988. Under the Old Customs Tariff, however, there is no express entry dealing with electrical insulators equivalent to Entry 8546.00 of the New Customs Tariff. Entry 15-A(2) of the Old Tariff will not cover these laminated sheets ..... X X X X Extracts X X X X X X X X Extracts X X X X
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