Circular No. 46/89 Dated 31-7-1989

West Zone Tariff Conference held at Aurangabad on 16th and 17th March, 1989 - Classification of P.V.C. insulated electrical self adhesive insulation tapes.- In the West Zone Tariff Conference held at Aurangabad on the 16th and 17th March, 1989, the Collector of Central Excise, Pune had drawn the attention of the Conference to the decision of the CEGAT in case of Chetna Polycoats [1988 (37) ELT 253] holding self-adhesive electrical insulating tapes of plastics as classifiable under Sub-Heading No. 85.46. It was pointed out that the Board, in F. No. 93/59/87-CX.3, dated 19-4-1988 , had clarified that self-adhesive electrical insulating tapes of plastics are appropriately classifiable under Sub-Heading No. 39.19, and not as insulators under 85.46. The Board was of the view that Heading No. 39.19 provided a more specific description than 85.46, and Heading No. 39.19 is to be preferred. The Member (CX) informed the Conference that CEGAT decision had not been accepted by the Board and an appeal has been filed in the Supreme Court which is pending and as such there was no question of going by the decision of the CEGAT.

2. The above position may be brought to the notice of lower field formations and the trade interests may also be suitably advised.

[F. No. 112/20/89-CX.3]