1988 (8) TMI 319

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..... ember (T)]. The impugned order shows that the goods imported by the respondents are Epoxy hardened glass laminated sheets used for insulation as electric insulating material. Classification of the goods for additional duty of customs is in dispute. The Collector (Appeals) has classified them under Item 68 of the Central Excise Tariff as against T.1.15A(2) under which assessment was made. Shr .....

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..... favour of the respondents. 3. We have considered the arguments of both sides and the records of the case. The description of the goods in the invoice at page 38 of the paper book and also in the impugned order is insulating material. Classification under T.1. 15A(2) is, therefore, ruled out. Page 43 of the paper book, which is a photo copy from a page of the catalogue, shows that the glass cont .....

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