Classification of laminated insulating sheets under Item 22F followed where glass content exceeded 50% and goods were described as insulating material.

Epoxy hardened glass laminated sheets used as insulating material were held classifiable for additional duty of customs under Item 22F of the Central Excise Tariff, not Item 15A(2) or Item 68. The description of the goods in the invoice and impugned order as insulating material weighed against Item 15A(2), and the catalogue copy showed that the glass content exceeded 50%. Applying the Tribunal's earlier view on similar laminated sheets, the correct classification followed the higher glass content and the insulating character of the goods, resulting in classification under Item 22F.

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Issues: Whether epoxy hardened glass laminated sheets used as insulating material were classifiable for additional duty of customs under Item 15A(2) of the Central Excise Tariff, Item 68, or Item 22F of the Central Excise Tariff.

Analysis: The goods were described in the invoice and impugned order as insulating material, which ruled out classification under Item 15A(2). The catalogue copy showed that the glass content in the goods exceeded 50%. On that basis, and following the Tribunal's earlier view on similar laminated sheets, the proper classification was under Item 22F of the Central Excise Tariff.

Conclusion: The goods were not assessable under Item 15A(2) and were correctly classifiable under Item 22F.

Ratio Decidendi: Where laminated insulating sheets contain more than 50% glass content and are described as insulating material, they are classifiable under Item 22F of the Central Excise Tariff rather than Item 15A(2).

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