1999 (10) TMI 436

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r : J.H. Joglekar, Member (T)]. The appellants imported Nomex Aramid Paper claiming classification under Heading 85.46 which covered Electrical Insulators of any material. The Assistant Commissioner was of the view that a distinction was required to be made between insulators and insulating materials . He observed that for such paper to become insulator, it would first be laminated with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ranautics Membrane (India) Ltd. [1994 (71) E.L.T. 711] and upon Shriram Refrigeration Industries judgment this upholding the lower order resulted in the present appeal being filed. 2. We have heard Shri Prakash Shah for the appellants and Shri K.L. Ramteke for the Revenue. 3. We have carefully considered the submissions made. 4. The insulating properties of the contesting goods are not in do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X