https://www.taxtmi.com/caselaws?id=164187 SC held that industrial paper-based laminates and glass epoxy laminates are electrical insulators and, under the New Tariff, fall within Section XVI (Chapter 85) Entry 8546 (formerly Entry 7014 pre-1.3.1988), not Chapter 39. Mere cutting or punching holes does not constitute manufacture and does not deprive such sheets of insulating classification. The Tribunal correctly classified decorative laminates under the Old Tariff Entry 68, but erred in assigning decorative laminated sheets to New Tariff headings 3920.31/3920.37; industrial and glass epoxy laminates were properly placed under Old Tariff Item 68 and New Tariff 7014/8546. en-us Mon, 10 Mar 1997 00:00:00 +0530 Mon, 13 Oct 2025 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164187 SC held that industrial paper-based laminates and glass epoxy laminates are electrical insulators and, under the New Tariff, fall within Section XVI (Chapter 85) Entry 8546 (formerly Entry 7014 pre-1.3.1988), not Chapter 39. Mere cutting or punching holes does not constitute manufacture and does not deprive such sheets of insulating classification. The Tribunal correctly classified decorative laminates under the Old Tariff Entry 68, but erred in assigning decorative laminated sheets to New Tariff headings 3920.31/3920.37; industrial and glass epoxy laminates were properly placed under Old Tariff Item 68 and New Tariff 7014/8546. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164187