1990 (6) TMI 159

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....s" and as "KAPTON Polymide Film" in length in the invoice and the bill of entry presented for their clearance as "KAPTON TAPES". In addition to basic duty of customs, the goods were classified by the Customs Authorities under Item No. 15A(2) of the Central Excise Tariff Schedule (as in force at the relevant time) and charged to additional duty of customs. The appellant's claim for reclassification of the goods under Item No. 68 of the Schedule and grant of consequential refund of duty was dismissed by the Assistant Collector by order dated 26-8-1986 on the ground that the goods being polymide film, specifically mentioned in Item No. 15A(2) had been correctly charged to duty. In appeal, the Assistant Collector's order was upheld by the Colle....

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....er the trade name "Semicatherm Tape" of specified grades. The goods consisted of mica paper and glass fibre for insulating conductors or stator coils and bars for electrical motors and generators at medium or high voltage levels. They were assessed to additional duty of customs as "manufactures of mineral fibre or yarn" under Item No. 22Fofthe Central Excise Tariff Schedule. The Tribunal held that the goods correctly fell under Item No. 68 of the Schedule after the deletion of Item No. 59 ("Electrical Insulating Tapes") from the Schedule with effect from 18-6-1977. In a later and recent order No. 368/89-C dated 2-8-1989 in Appeal No. C/2086/88-C (again of B.H.E.L.), - the goods were electrical insulating material : "Therm-X- Kapton Tape" as....