9911796707
TMI Blog2009 (5) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ble of being used as insulating material, these cannot be classified as insulators. We also find that only insulators are excluded from being classified under Chapter 48 as per the Explanatory Notes to the HSN but not insulating material. Moreover, the cited Notification No. 64/88-C.E., dated 1-3-88 and Notification No. 204/88-C.E., dated 13-12-88 - both issued by the Government of India earlier, have classified such paper under Chapter 48. As pointed out by the learned Senior Counsel, the subsequent 8-digit tariff also has a special entry under Sub-Heading 4810 39 10 for such insulating paper under Chapter 48. - Hence, we have no doubt in our mind that the impugned insulating paper of electrical grade is a kind of special paper which merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paper was indicated under Chapter 48; (iv) that the Government of India had also issued exemption Notification No. 204/88-C.E., under Section 11C for electrical grade insulating paper for the period 28-2-86 to 28-2-87, showing classification of the same under Sub-Heading No. 4817.90; (v) that under the 8-digit tariff introduced subsequently, insulating paper is specifically classified under Sub-Heading 4810 39 10; (vi) that in commercial parlance, the impugned goods are known as insulating paper as recorded in the Order-in-Original. The learned Sr. Advocate states that from the above, it is clear that the classification of insulating paper has to be made under Chapter 48 and not under Heading 85.46 which includes insulators. He also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sulators P. Ltd., we find that the said decision has been set aside by the Hon'ble Supreme Court, vide 1999 (111) E.L.T. A197, as pointed out by the learned Senior Counsel. Moreover, in the said case, the product in question was film backed electrical grade insulating paper; but in the present case, as stated earlier, we are not dealing with any paper based product, but the paper itself. Further, we find that the decision of the Tribunal in Beico Electrical Insulators P. Ltd. (supra) relied upon the decision of the Hon'ble Supreme Court in the case of Collector v. Bakelite Hylam Ltd. - 1997 (91) E.L.T. 13 (S.C.). In paragragh 3 of the said decision of the Hon'ble Supreme Court, it was clearly pointed out that the product in the said case wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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