https://www.taxtmi.com/caselaws?id=74967 The Tribunal classified copper-clad laminates under Heading 74.06 of the new Tariff as copper foil and unclad laminates under Heading 85.46 as electrical insulators. The Assistant Collector was found to lack jurisdiction to issue the show cause notice, rendering subsequent orders invalid. The appeal was allowed in favor of the appellants on both classification and jurisdictional grounds, granting consequential relief. en-us Fri, 11 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74967 The Tribunal classified copper-clad laminates under Heading 74.06 of the new Tariff as copper foil and unclad laminates under Heading 85.46 as electrical insulators. The Assistant Collector was found to lack jurisdiction to issue the show cause notice, rendering subsequent orders invalid. The appeal was allowed in favor of the appellants on both classification and jurisdictional grounds, granting consequential relief. Case-Laws Central Excise Fri, 11 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74967