2001 (9) TMI 341 - AT - Central Excise

Summary

The appeal involved the classification of insulating varnish based on polyester under sub-heading 10 or sub-heading 40 of Heading 32.08. The Tribunal ruled that the varnish should be classified under sub-heading 40 due to imperfect drafting and general interpretative rules. The appeal was allowed, the impugned order was set aside, and consequential relief was granted.