https://www.taxtmi.com/caselaws?id=91408 Paper-based technical laminates were to be classified by reference to the settled distinction between electrical insulators of any material under Heading 85.46 and decorative paper-based laminates under Chapter 39. The decisive question was factual: whether the goods manufactured were in substance electrical insulators, which had not been determined on the record. The matter was therefore remanded for fresh decision after verification of that factual position and after giving the respondents an opportunity of hearing. en-us Fri, 07 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 17:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91408 Paper-based technical laminates were to be classified by reference to the settled distinction between electrical insulators of any material under Heading 85.46 and decorative paper-based laminates under Chapter 39. The decisive question was factual: whether the goods manufactured were in substance electrical insulators, which had not been determined on the record. The matter was therefore remanded for fresh decision after verification of that factual position and after giving the respondents an opportunity of hearing. Case-Laws Central Excise Fri, 07 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91408