Classification of glass fabric reinforced laminates - Regarding - Central Excise - 8/87

Classification of glass fabric reinforced laminates - Regarding Circular No. 8/87 Dated 6-7-1987 [From F. No. 132/3/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject: Classification of glass fabric reinforced laminates - Regarding. A doubt has been raised regarding the classification of glass fabric reinforced laminates used as insulating materials. 2. It was clarified vide Board's telex F. No. 93/105/86-CX.3, dated 31-12-1986 that glass fabric reinforced laminates would fall under chapter 70 (Heading No. 70.14) of Central Excise tariff. It was also held that classification of insulating materials would depend on their composition and it was left to the Collectors of Central Excise to decide such cases on merits. 3. The matter has been further examined in the Ministry. It is found that the problem has mainly arisen due to a typographical error in the Notes to Chapter 70 of Central Excise Tariff wherein it has been stated that "This chapter does not cover, .................. electrical insulators or fittings or insulating materials (Chapter 85)". The expression or insulating materials in the above mentioned Note should be read as 'of insulating materials'. The word 'or' has been wrongly used as it would mean taking out of the scope of Chapter 70 all insulating materials which is not the intention. 4. In view of the above, glass fabric reinforced laminates would be appropriately classifiable under Chapter 70 (Heading No. 70.14) of Central Excise Tariff even when those can be considered as insulating materials. 5. All past assessments may, therefore, be finalised accordingly.