1998 (8) TMI 191

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..... t. [Order per : Jyoti Balasundaram, Member (J)]. The issue of classification of the product electrical grade insulating paper (film backed) arises for consideration in these four appeals filed by the Revenue which is aggrieved by the order of the Collector of Central Excise (Appeals), Aurangabad confirming the classification under CET sub-heading 4811.30 as paper and paper board coate .....

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..... is classified under Chapter 85, then no electrical grade insulating paper can be classified under CET sub-heading 48.11 thereby rendering Notification 64/88 totally redundant. We note that the Hon ble Supreme Court has held in the case of Collector of Central Excise, Hyderabad v. Bakelite Hylam Ltd. reported in 1997 (91) E.L.T. 13 (S.C.) that there was a specific entry in the CETA, 1985 dealing w .....

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