1997 (10) TMI 226

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..... sundaram, Member (J)]. This Appeal is directed against the order-in-appeal passed by Collector (Appeals) dated 16-5-1989. 2. The short question involved in this appeal relates to correct classification of electrical insulators. The Respondents claimed classification of the electrical insulating tapes made either from Polyester or from glass fabric under Heading 85.46. Assistant Collector h .....

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..... ed in 1988 (37) E.L.T. 253. The Revenue Appeal to Hon ble Apex Courts against this order has been dismissed as seen from 1991 (53) E.L.T. A28. 5. We have heard both sides. In case of Chetna Polycoats (P) Ltd. v. C.C.E. (supra) classification of electrical insulators came up for discussion. The Tribunal held that electric insulation tapes are classifiable under Heading 85.46 as electrical insulat .....

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..... ment and an appeal has since been filed with the Hon ble Supreme Court. As already noted the findings of the Tribunal have been upheld by the Hon ble Apex Court and therefore the main ground on which the Revenue has sought to rely no longer exists. In view of this, we do not find any infirmity in order of the Collector (Appeals) and therefore we uphold the order and reject the Revenue Appeal. - .....

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