2000 (10) TMI 825

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of two products, nomex laminated, coated or covered with plastic and non woven fabrics coated laminated, or covered with plastic. The appellant had, in the classification filed by it, classified by these goods under Heading 5903.99 of the tariff, i.e. as textile fa .....

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..... ators of any material. The goods covered under this heading would be used for insulation irrespective of the material of which they are made. This description is specifically with regard to the function since it includes within its ambit insulating material made of any material. Therefore, if the commodity is seen to be an electrical insulating material, it would be classifiable under this heading .....

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..... oncerned with is identical to this product and therefore would be classifiable under Heading 85.46. 5. The second product is stated to be non woven polyester fabric refers to as fleece, laminated either on one side or both sides with plastic. Some literature was cited before us to say that its use is only electrical insulation. However, we note that neither the Assistant Collector nor the Collec .....

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