1990 (3) TMI 211

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....ants. Shri Deepak Dixit with Dushyant Dave, Advocates, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in this appeal is the classification of the following :- (1) Insulation between water cooled shield and pressure rings, - asbestos packing, asbestos cement, sheets/segments etc. (2) Packing for stuffing box (3) Insulator for elect....

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....included (1) Not elsewhere specified" and Heading 70.20 "Glass fibre (including wool) yarns, fabrics and articles made therefrom". Regarding item 2, assessment was made under Heading 48.01/21 as articles made of paper. The lower appellate authority classified item 1 & 3 under Heading 85.18/27(1) as "Electrical capacitors; electrical apparatus for making and breaking electrical circuits for the pro....

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....erefor, of base metal lined with insulating material, electrical appliances and apparatus, having individual functions, not falling within any other heading of this Chapter : (1) Not elsewhere specified", ruling out classification under 85.18/27(1) as the insulators were not designed for use in an electrical transmission system of 4000 volts or above but for use in an electric smelter which doe....

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.... 1, No. 47922 for item No. 2 and 45880 for item No. 3. The Assistant Collector also refers to drawings being submitted before him and it is reasonable to conclude that the drawings were available before the Collector (Appeals) also. 5. From the drawing, it is evident that the insultion was cut to size & shape as insulators so as to qualify for classification under Heading 85.18/27(1). The drawi....