https://www.taxtmi.com/caselaws?id=115294 The Appellate Tribunal CESTAT, New Delhi considered the correct classification of mica sheets produced by the appellant. While the Revenue argued for classification under Heading 85.46 (electrical insulators), the appellant contended that the sheets should be classified under Chapter 68. The Tribunal leaned towards the appellant's argument but referred the matter to a Larger Bench due to a previous conflicting decision. The registry was instructed to present the case for constitution of a Larger Bench by the Hon'ble President. Member (T) C.N.B. Nair pronounced the decision in open court. en-us Tue, 28 Jun 2005 00:00:00 +0530 Fri, 25 May 2012 17:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115294 The Appellate Tribunal CESTAT, New Delhi considered the correct classification of mica sheets produced by the appellant. While the Revenue argued for classification under Heading 85.46 (electrical insulators), the appellant contended that the sheets should be classified under Chapter 68. The Tribunal leaned towards the appellant's argument but referred the matter to a Larger Bench due to a previous conflicting decision. The registry was instructed to present the case for constitution of a Larger Bench by the Hon'ble President. Member (T) C.N.B. Nair pronounced the decision in open court. Case-Laws Central Excise Tue, 28 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115294