2003 (4) TMI 370 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the Revenue in an appeal regarding the classification of Nomex Aramid Paper. The tribunal upheld the original authority's decision to classify the goods under heading 39.01/06 as insulating materials, not as insulators under heading 85.46. The decision was based on the goods requiring further processing before being used as insulators. The impugned Order-in-Appeal was set aside, and the original authority's classification was restored.