1997 (11) TMI 165

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..... [Order per : J.H. Joglekar, Member (T)]. These three appeals filed by the Revenue arise out of the same order-in-appeal in which the Collector had dealt with three applications filed before him in terms of Section 35E(2) of the Central Excises and Salt Act, 1944 in respect of three assessees. The case for the appellants was argued by Shri Sanjeev Srivastava, JDR. All the three respondent .....

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..... under Heading 85.46. In the appeal memorandum the claim made is that an appeal against these orders has been filed before the Supreme Court. Ld. JDR fairly concedes that he has no information as to the outcome of this appeal. It is his claim that at the first stage the fabrics are classifiable under 70.14. It is his claim that several articles have insulating properties but that it would not be p .....

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..... oods in this case are Glass Impregnated/Laminates, applying the ratio of this judgment, we find that the Collector was correct in upholding the classification as held by the original authority. As regards the articles made from the Glass Epoxy Laminates, we find that whereas the parent fabric itself merits classification under 8546, the resultant products must be classified under 8547. The appeals .....

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