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TMI Blog1999 (5) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... g 3919.90. 2. Heading 85.46 is for electrical insulator of any material. Sub heading 10 is of goods made of glass, ceramic and sub-heading 90 for others. Heading 3919.90 is adhesive plates, sheets, film, voil, tape, strip and other flat shapes of plastic, whether or not in roll. Sub-heading 10 is for rolls not exceeding 20 metres and Heading 90 is for others. There is no dispute that the goods in question are adhesive. The only question therefore is whether they are electrical insulators or not. 3. Advocate for the appellant contends that in the order of the Commissioner (Appeals) impugned before us or in the order of the Assistant Commissioner which was appealed before the Commissioner (Appeals), there is no dispute that the goods have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssifiable under Heading 8546.00. Heading 8546.00 is more specific and more appropriate to the goods in question. Trade notices of various collectorates (based on circular 90/91-CX3, dated 8-8-1991) have held such goods classifiable under Heading 8546.00. 4. The departmental representative contends that the goods, in the manner in which they are imported cannot be used for insulators. Chapter 85 is for machinery and parts. Plastic tapes in running length cannot be considered to be or parts. Tribunal s decision in C.C.E. v. Hydranautics Membrane (India) Ltd. 1994 (71) E.L.T. 711 is cited in support to say that the goods of plastic have multiple uses and Heading 39 therefore is more appropriate. Even if the goods have electrical properties t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r purpose of insulation. The Tribunal s decision in C.C.E. v. Bakelite Hylam Ltd. - 1997 (91) E.L.T. 13 (S.C.) = 1997 (19) R.L.T. 203 and the decision in C.C.E. v. Chetna Polycoats Pvt. Ltd. v. C.C.E. has been followed in Intek Tapes Pvt. Ltd. v. C.C.E. - 1992 (59) E.L.T. 97. The decisions have been relied upon in C.C.E. v. Kinjal Electricals Pvt. Ltd. - 1997 (93) E.L.T. 425 to confirm classification under Customs Tariff in the Customs Tariff under Section 85 of such tapes insulating tapes of plastic. 7. In C.C. v. Hydranautics Membrane (India) Ltd. v. C.C. - 1994 (71) E.L.T. 711 the Tribunal was required to consider whether the goods which were in running length and cut to size for fitment could be considered to be parts of machinery whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (heading 8513). Microphone stand (Heading 85.80), insulating fitting (Heading 8547), waste and scrap of various goods (Headings 8548). 8. The dispute in Raja Radio Co. v. C.C. - 1995 (77) E.L.T. 251 (S.C.) was not whether the goods were insulators or not. It was whether the goods consisting of plastic paper basically which had electrical insulating properties were classifiable under Heading 3501 or Heading 48. It is in that context that the Supreme Court noted that the heading of the tariff as it then stood was wide enough to include composite and impregnated or coated paper and therefore, confirmed classification under Heading 48. The question as to whether the fact that the goods have insulating properties, and required them to be clas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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