9911796707
TMI Blog1992 (8) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... X-226) should be classified under sub-heading 3920.69 as against the claim of the appellants for classification as Electrical Insultaors - Other under sub-heading No. 8546.90. The appellants have stated that upon classification under sub-heading 8546.90 the goods should be given the benefit of Notification 60/87-Cus., dated 1-3-1987 under Serial No. 14 of the Table annexed as Insulators designed for use in electrical circuits of 400 volts or above . 2. In respect of their appeal, the appellants have referred to the Import Licensing Policy in which the description under 85.46, sub-heading 8546.20 is electrical insulating material except impregnating varnishes and enamels . The appellants have also submitted that the insulating propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judgments cited by them and in view of the Import Licensing Policy, the appellants have claimed that the subject goods should be classified as electrical insulators. What has been imported is Polyester Film intended for and used as an insulator in the manufacture of electric motors. 4. We have heard Shri Lakshmikumaran, the learned counsel for the appellants and Shri Ram Prakash, the learned SDR for the Department. Apart from reading the judgment of the Tribunal in Chetna Polycoats case (supra), Shri Lakshmikumaran also read out from the decision of the Tribunal in the case of Bakelite Hylam Ltd., Hyderabad v. Collector of Central Excise, Hyderabad [1985 (22) E.L.T. 879 (Tri.)], in which it was held that rigid plastic laminated sheets (H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intended use of the polyester film was not material for determining its classification under the Customs Tariff. The condition in which the film was imported was what was relevant for the purpose of assessment of duty. In support of this contention, the learned SDR cited the decision of the Tribunal in the case of Miles India Ltd. v. Collector of Customs, Bombay, 1983 (14) E.L.T. 2457 (Tri.) = (1983 ECR 1535D) which is that the classification of the goods has to be determined in the condition in which they are imported and not in the form in which they arc marketed subsequent to their import. Since Polyester Films are imported in running length they cannot be used as electrical insulators in that state and have to be suitably cut and adjust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a) it has to be seen (1) whether the imported product had attained the approximate shape or outline of the finished article : (2) whether the said imported article can only be used for completion into the finished article and (3) these would have to be determined with reference to the nature of the material, its bulk, quantity, weight or value. This very enumeration would therefore establish that no general principles can be laid down as to how and in what circumstances Rule 2(a) could be pressed into service for assessment of the imported unfinished article. In each case the factors enumerated above would have to be taken into consideration individually, and then collectively, to determine whether the imported article had attained the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C Licence/Part Serial No. of OGL in the Bill of the Entry, the appellants claimed its clearance against Serial No. 451 of OGL Appendix-6, List-8, Part-I of April-March 1991 Policy. This Serial No. covers Plain Polyester Films. Thus, from the Purchase Order, the invoice and the Bill of Entry, it is clear that the appellants imported Plain Polyester Films and although they appeared to have declared its classification under sub-heading 8546.90, the authorities did not accept this classification and assessed the goods under sub-heading 3920.69. Both the lower authorities have discussed the claim of the appellants in considerable detail and the relevant portion of the Assistant Collector s order which is based on Explanatory Notes of HSN is as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified as electrical insulators :- Melinex Ployester Film : Electrical SUMMARY Melinex is the trade mark for ICI s range of polyester films. These films are used extensively for a number of applications including many in the electrical industry where the films have become established as major insulating materials. The properties that make Melinex such a useful material for the electrical industry are listed and discussed and the major applications in which the film has been used to date are reviewed". (Emphasis added) 16. We also agree with the learned SDR that decisions of the Tribunal in Metro Wood Engineering Works case (supra) and Chetna Polycoats case (supra) are distinguishable inasmuch as they apply to cases under the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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