1999 (5) TMI 149

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..... awal, Member (T)]. The issue involved in the appeal filed by the Revenue is regarding classification of paper based technical laminates. 2. Shri Sumit K. Das, learned DR submitted that the classification of paper based laminates has been decided by the Hon ble Supreme Court in the case of C.C.E., Hyderabad v. Bakelite Hylam Ltd. reported in 1997 (91) E.L.T. 13 (S.C.) in which these laminat .....

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..... (Appeals), it is clear that laminates manufactured by them are insulators. 4. After considering the submissions of both the sides, we agree that the issue involved regarding the classification of paper based laminates has been settled by the Supreme Court. The Supreme Court in the case of Bakelite Hylam has decided that electrical insulators of any material will be classified under Heading 85.46 .....

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