1997(03)LCX0091

IN THE CEGAT, COURT NO. II, NEW DELHI

S/Shri S.L. Peeran, Member (J) and Shiben K. Dhar, Member (T)

COLLECTOR OF CUSTOMS, MADRAS

Versus

KINJAL ELECTRICALS PVT. LTD.

Final Order No. C/637/97-B2, dated 6-3-1997 in Appeal No. C/3206/89-B2

Cases Quoted

Intek Tapes Pvt. Ltd. v. Collector — 1991(08)LCX0009 Eq 1992 (059) ELT 0097 (Tribunal) — Referred                         [Paras 3, 4]

Chetna Polycoats (P) Ltd. v. Collector — 1988(07)LCX0042 Eq 1988 (037) ELT 0253 (Tribunal) — Referred                   [Para 3]

Advocated By : Shri K.K. Jha, SDR, for the Appellant.

Shri K.L. Rekhi, Consultant, for the Respondent.

[Order per : Shiben K. Dhar, Member (T)]. - This revenue appeal is directed against order dated 7-3-1989 of Collector of Customs(Appeals). The issue pertains to classification of PVC Log Rolls for electrical insulation. The goods were assessed under heading 3919.90 CTA. The respondent requested for reassessment of goods under heading 8546.90 CTA read with Notification 134/86. Collector(Appeals) allowed the appeal.

2. Ld. DR arguing for the revenue, while reiterating the departmental arguments, fairly concedes that the matter is covered against them.

3. Ld. Consultant for the respondent submits a copy of the Tribunal’s order in the case of Intek Tapes Pvt. Ltd. v. Collector of Central Excise - 1992 (059) ELT 97. The Tribunal held that insulation tapes manufactured from polyester film and PVC are classifiable under sub-heading 8546.00 of Central Excise Tariff Act, 1985 as `electricals insulators’. The Tribunal relied upon the order of the Tribunal in the case of Chetna Polycoats (P) Ltd. v. Collector of Central Excise - 1988 (037) ELT 253. Our attention was drawn by DR to Court highlights in 1991 (053) ELT A028 (S.C.) where Apex Court upheld this order of the Tribunal.

4. We have heard both sides. These orders were reproduced in the order pertaining to Intek Tapes Pvt. Ltd. v. Collector of Central Excise. We also find that subsequently CBEC issued a tariff ruling under Circular No. 90/91 CX 3, dated 8-8-1991 clarifying that self adhesive insulating tapes of plastics would be appropriately classifiable under heading 8546.00.

5. In view of the this, we reject the revenue appeal and uphold the impugned order.

Equivalent 1997 (93) ELT 425 (Tribunal)

Equivalent 1997 (020) RLT 0679 (CEGAT-SB)