2003 (1) TMI 514 - AT - Customs

Summary

The appeal involved the classification of Blue Glass filled Polycarbonate Strips as either under tariff Heading 8546.90 or 3926.90. The Commissioner (Appeals) considered the strips as unfinished material needing further work, not a finished article. The appellant argued that cutting and punching the strips do not constitute manufacturing activity and should be classified as electric insulating material under Heading 8546.90. Citing Supreme Court decisions, it was ruled that cutting and punching do not amount to manufacturing, and the strips are classified as electrical insulators under Heading 8546.90. The order was set aside, and the appeal was allowed.