2003(04)LCX0109

IN THE CEGAT, WEST ZONAL BENCH, MUMBAI

S/Shri Krishna Kumar, Member (J) and C. Satapathy, Member (T)

Raja Radio Co. v. Collector — 1995(05)LCX0122 Eq 1995 (077) ELT 0251 (S.C.) — Relied on.............................................. [Para 1]

REPRESENTED BY :        Shri M.H. Sheikh, JDR, for the Appellant.

None, for the Respondent.

[Order per : C. Satapathy, Member (T)]. - This is an appeal filed by the Revenue. None is present for the respondents despite notice and adjournment granted earlier. Shri M.H. Sheikh, Learned JDR appearing for Revenue challenges the impugned Order-in-Appeal which classifies impugned goods viz. Nomex Aramid Paper under heading 85.46. The said product was classified by the Original adjudicating authority under chapter 39 on the basis of material composition, rejecting the claim of the appellants for classification under 85.46 as insulators. The Ld. JDR relies on the decision of the Apex Court in the case of Raja Radio Co. v. Collector of Customs, Bombay - [1995(05)LCX0122 Eq 1995 (077) ELT 0251 (S.C.) = 1995 (058) ECR 0581 (S.C.)] under which it was held that paper impregnated with plastic to provide electrical grade insulation was classifiable under heading 39.01/06.

2. After hearing Ld. JDR and perusal of case records, we find that the subject goods are in the form of sheets in running length and has to go through various operations such as lamination with plastic film etc. before the same can be put to use as insulators. As such, the Original adjudicating authority was correct in making a distinction for classification purposes between insulating materials and insulators which are made from insulating materials. The impugned goods as presented to the Customs are not insulators and hence they cannot be classified under heading 85.46. Accordingly, we set aside the impugned Order-in-Appeal and restore the Order passed by the Original authority.

Equivalent 2003 (157) ELT 0038 (Tri. - Mumbai)