1999 (4) TMI 171

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..... P.C. Jain, Vice President]. The question involved in this appeal is classification of Arc Chamber Housing Tubes (ACH Tubes) while the respondents ld. Representative calls it as ACH. Its purpose and function has been described by the Assistant Collector in the Order-in-Original in the following manner :- The Arc Chamber Housing Tube is housing in it oil - the oil is contained in the ACH .....

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..... mber serves as (i) Container for oil and circuit breaker device (ii) temperature insulator (iii) Container having strength to sustain high pressure. The fibre glass tube is used by the assessee since (i) it is a poor conductor of heat (ii) it can withstand high pressure. 2. Revenue on the basis of the above analysis is of the view that it is basically a Fibreglass reinforced tubing and therefor .....

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..... eof (for example yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. 84.47 8447.00 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. 4. From the Technical Analysis given by the Assistant Collector himself in the .....

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