1999 (10) TMI 436 - AT - Customs

Summary

The appellants imported "Nomex Aramid Paper" claiming classification under Heading 85.46 for Electrical Insulators. The Assistant Commissioner classified the goods under Chapter 39, but the Commissioner (Appeal) traced the history of classification and observed that the goods should be classified under Heading 85.46. The Tribunal held that the contested goods merit classification under Heading 85.46 based on previous judgments, setting aside the impugned order and allowing the appeal.