1998 (8) TMI 191 - AT - Central Excise

Summary

The judgment concerns the classification of "electrical grade insulating paper (film backed)." The Revenue argued for classification under CET Heading 85.46 as "electrical insulators of any material," while the Collector classified it under CET sub-heading 4811.30. The Tribunal ruled in favor of the Revenue, citing Supreme Court decisions that similar products fall under Chapter 85. The appeals were allowed, and the impugned order was set aside.