https://www.taxtmi.com/caselaws?id=73289 The Tribunal could examine the post-1-3-1979 classification issue even though the lower appellate authority had not dealt with it, because omission by the appellate authority could not curtail appellate scrutiny of the correct tariff classification. Electrical insulators made of glass fibre reinforced plastics were held classifiable under Item 22F, as amended, because the entry expressly included glass fibre by deeming provision and covered manufactures in which mineral fibres or yarn predominated in weight; the goods were predominantly composed of glass fibre and yarn, with resin and chemicals only subsidiary. Item 68, being residuary, could not apply once the specific entry governed the goods. The departmental classification was therefore sustained. en-us Fri, 25 Sep 1987 00:00:00 +0530 Mon, 30 May 2011 17:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73289 The Tribunal could examine the post-1-3-1979 classification issue even though the lower appellate authority had not dealt with it, because omission by the appellate authority could not curtail appellate scrutiny of the correct tariff classification. Electrical insulators made of glass fibre reinforced plastics were held classifiable under Item 22F, as amended, because the entry expressly included glass fibre by deeming provision and covered manufactures in which mineral fibres or yarn predominated in weight; the goods were predominantly composed of glass fibre and yarn, with resin and chemicals only subsidiary. Item 68, being residuary, could not apply once the specific entry governed the goods. The departmental classification was therefore sustained. Case-Laws Central Excise Fri, 25 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73289