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    <title>1985 (8) TMI 367 - CEGAT NEW DELHI</title>
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    <description>The Tribunal set aside the lower authorities&#039; classification and ruled in favor of the appellants, classifying the rigid plastic laminated sheets and boards under Item 68, CET. The goods were considered insulators and excluded from Item 15A by Explanation II(b), granting relief to the appellants.</description>
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      <description>The Tribunal set aside the lower authorities&#039; classification and ruled in favor of the appellants, classifying the rigid plastic laminated sheets and boards under Item 68, CET. The goods were considered insulators and excluded from Item 15A by Explanation II(b), granting relief to the appellants.</description>
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