9911796707
TMI Blog1997 (9) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, seeks the goods to be assessable under Heading 3926.90. The lower appellate authority in para 2 of his order has held as under : 2. The description of the imported goods in the invoices is as follows : Cable sealing system (heat shrinkage sleeves - insulating material)". The invoices also give the quantity and the fact that these are supplied with sealant tapes. As for illustration I give below one such entry TSF - 5 WITH SEALANT TAPE XAGA 250 - 122/38-965 A210". Similarly, the Invoices describe other varieties with corresponding description of the sealant tapes. In the impugned order the Assistant Collector has not given the reasons based on which he has found that the goods are not entires cable sealing system. The order also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Chetna Polycoats (P) Ltd., referred supra has been affirmed by the Supreme Court as seen from Court room Highlights reported in 1991 (53) E.L.T. A28. In the said Order, the Tribunal have also referred to Board s clarification as found in Tariff Advice 123/81, dated 23-11-1981 wherein the Board have clarified that articles made from materials which have electrical insulating properties (examples : mineral fibre, cellulose, glass fibre, certain plastics, glass, porcelain etc.) can be appropriately described as insulators. As earlier mentioned, there is no finding in the impugned order that the imported goods are not made from wholly insulating material, nor that they are not made of materials having electrical insulation p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the correct classification on merits after drawing samples and getting it analysed for composition. 3. Shri V. Thyagaraj learned SDR for the department reiterates the grounds of appeal. 4. The respondents are absent despite notice. 5. We have perused the records and gone through the appeal grounds. We observe that Tariff Heading 8547 covers a limited range of electrical insulators and the same have to be such as are covered by description under Tariff Heading 8547. The description under this heading reads as under : Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example threaded sockets) incorporated during moulding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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