https://www.taxtmi.com/caselaws?id=49026 Mica separator sheets and mica moulding sheets, cleared in sheet form but cut, layered, compacted and heat-treated before use, were held by the majority to remain classifiable as electrical insulators under Chapter 85 of the Central Excise Tariff Act, 1985. The majority applied the principle that goods with insulating properties do not lose Chapter 85 classification merely because they require cutting, shaping or similar preparation before use, and treated such processing as insufficient to create a different product. A dissenting member considered them mica sheets under Heading 6807 until further processing, but the referred question was answered in favour of Chapter 85 classification. en-us Mon, 05 Sep 2005 00:00:00 +0530 Mon, 09 Aug 2010 12:03:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49026 Mica separator sheets and mica moulding sheets, cleared in sheet form but cut, layered, compacted and heat-treated before use, were held by the majority to remain classifiable as electrical insulators under Chapter 85 of the Central Excise Tariff Act, 1985. The majority applied the principle that goods with insulating properties do not lose Chapter 85 classification merely because they require cutting, shaping or similar preparation before use, and treated such processing as insufficient to create a different product. A dissenting member considered them mica sheets under Heading 6807 until further processing, but the referred question was answered in favour of Chapter 85 classification. Case-Laws Central Excise Mon, 05 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49026