Glass yarn narrow tape fabrics classified under Heading 70.14 as Chapter 70 prevails over Chapter 85 for non-insulating goods.

Glass yarn based narrow tape fabrics assembled with adhesive, supplied in running length on reels, were treated as non-woven narrow fabrics rather than electrical insulators or insulating fittings. Applying the Chapter 70 notes and Board's Circular No. 8/87, the classification was held to fall under Heading 70.14 because Chapter 70 covers such glass fabric products and excludes insulating materials of Chapter 85. The assessee's classification under Heading 70.14 was accordingly accepted, and Chapter 85 was rejected.

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Issues: Whether the impugned goods, described as glass yarn based narrow tape fabrics assembled with adhesive, were classifiable under Heading 70.14 or under Chapter 85 of the Central Excise Tariff Act, 1985.

Analysis: The goods were found to be non-woven narrow fabrics made from glass yarn, supplied in running length on reels and not in the form of electrical insulators or fittings. Board's Circular No. 8/87 clarified that glass fabric reinforced laminates were to be classified under Heading 70.14, and the Chapter 70 note excluded electrical insulators and insulating materials of Chapter 85. On that basis, the goods were held to fall within Chapter 70 and to be appropriately classifiable under Heading 70.14.

Conclusion: The impugned goods were classifiable under Heading 70.14 and not under Chapter 85, and the classification adopted by the assessee was accepted.

Ratio Decidendi: Where goods made of glass yarn are supplied in running length and are not electrical insulators or fittings, Chapter 70 prevails and classification must follow Heading 70.14 in light of the relevant chapter notes and binding circular.

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