Central Excise - Classification of self-adhesive electrical insulating tapes of plastics - Regarding - Central Excise - 19/91-CX.3

Central Excise - Classification of self-adhesive electrical insulating tapes of plastics - Regarding Circular No. 19/91-CX.3 Dated 8-8-1991 [From F. No.93/13/91-CX.3] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Classification of self-adhesive electrical insulating tapes of plastics - Regarding. Attention is invited to Circular No.6/88-CX.3, dated the 19th April, 1988 (F.No.93/59/87-CX.3) whereby clarification was issued regarding the classification of self-adhesive electrical insulating tapes of plastics under Heading No.39.19. 2. The above classification of self-adhesive electrical insulating tapes under Heading No.33.19 was challenged in the CEGAT in the cases, Collector of Central Excise, Bombay v. Bhor Industries Ltd.; and Collector of Central Excise, Jaipur v. Chetna Polycoats (P) Ltd. The CEGAT in both the cases have held that electrical insulation tapes are classifiable under Heading 8546.00 as electrical insulators and not under 3919.00. The Hon'ble Supreme Court has dismissed the Civil Appeals of the Department filed against the order of the CEGAT. The Department is now bound by the decision of the CEGAT. 3. Accordingly, it is clarified that self-adhesive electrical insulating tapes of plastics would be appropriately classifiable under Heading No.8546.00. 4. The above guidelines may be brought to the notice of lower field formations and the trade interests may also be suitable advised. 5. All pending assessments may be finalised on the above basis. 6. Receipt of this letter may please be acknowledged.