2001 (1) TMI 380 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the department, holding that the products in question are classifiable under Heading 85.46 as insulators. The Tribunal found that the product already contained properties of insulation and that further processes did not change its classification. The Commissioner's order was set aside, and the Assistant Collector's order was restored.