Tribunal classifies products as insulators under Heading 85.46, overturns Commissioner's decision.

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the department, classifying the products as insulators under Heading 85.46. The Tribunal determined that the products inherently possessed insulating properties, maintaining their classification despite additional processes. The Commissioner's decision was overturned, reinstating the Assistant Collector's initial order.

---

---

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the department, holding that the products in question are classifiable under Heading 85.46 as insulators. The Tribunal found that the product already contained properties of insulation and that further processes did not change its classification. The Commissioner's order was set aside, and the Assistant Collector's order was restored.

---