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TMI Blog1995 (5) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... strate that the order levying countervailing duty under Tariff Item 68 suffers from any error of law. Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions by the Tribunal, two in Sunrise Electric Corporation, Bombay v. Collector of Customs, Bombay, 1983 (13) E.L.T. 1038 and 1983 (14) E.L.T. 2465 and one in Collector of Customs, Bombay v. Wash Udyog Sawantwadi, 1987 (31) E.L.T. 73. The first decision was rendered on 5th April, 1983. The Tribunal after going into the IS Specification of press paper both in India and Britain held that, "it was abundantly clear from the technical specifications contained in the 3 Indian Standards - IS : 1576-1967, IS: 4661-1968 and IS: 8570-1977, and the 2 British Specifications BS: 231-1975 and BS: 3255-1975 that presspahn paper is electrical grade insulation paper whose thickness ranges from 0.10 mm. to 0.50 mm. In the absence of any statutory demarcating line between "paper" and "board" either in the Tariff Schedule or in the relevant notification, we have to go by the understanding in the electrical trade and industry and, for this purpose, the Indian Standards and British Standards relevant to paper and board for electrical purposes amply make it clear that the thickness of presspahn paper could range from 0.10 mm. to 0.50 mm. In the case of the imported goods are the subject matter of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng them from each other and from surrounding structures. Insulation forms a barrier between energized parts of an electric circuit and confines the flow of electric current to wires or other conducting paths as desired. The insulation of electric circuits is a necessary requirement for the successful operation of all electrical apparatus". The purpose of insulating material is to form a barrier between energized parts of an electrical circuit. Various types of materials are used as insulation. Paper is one of them. In the same Volume of Encyclopedia Britanica it is mentioned that, "paper is used to insulate the small wires of telephone cables and the conductors of high-voltage power cables; in the latter case the paper is impregnated with insulating oil to improve the quality of the insulation". In the material in dispute, paper is impregnated with plastic to provide it rigidity and toughness. Since it is used in high-voltage electric motions it was electrical grade insulation. The exemption, however, is to such goods falling in Chapter 48 of the First Schedule. It is necessary, therefore, to advert to the Schedule, the relevant Entry in it and the manner in which it should be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sheets or cut to size or shape (including cellulose wadding, composite paper or paperboard and impregnated, coated, corrugated, embossed, perforated, surface, coloured or decorated, rule or printed paper or paperboard); filter blocks, slabs and plates of paper pulp; building board of wood pulp or vegetable fibre whether or not bonded with natural or artificial resins or similar binders; stationery made of paper or paperboard; articles not elsewhere specified, of paper, paperboard, paper pulp or cellulose wadding:" The entry was very wide. It included composite paper and impregnated or coated paper. When the Notification No. 37 exempted electrical insulating paper falling under Chapter 48 then it obviously meant that such material fell under the entry. What is electrical insulation material has been explained earlier. The Tribunal in Wash Udyog (supra) and Sunrise (supra) [latter decision] went on the composition of article and its use and then applied rules of interpretation. In Wash Udyog (supra) it was found that the paper contents were 10 mils as compared to the plastic which was 1 mils but held that the goods could not be classified on basis of predominant content but on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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