9911796707
TMI Blog1997 (10) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate, for the Respondent. [Order per : Jyoti Balasundaram, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order in the case of Chetna Polycoats (P) Ltd. v C.C.E. reported 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 insulati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but the decision of the C.E.G.A.T. has not been accepted by the department 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
