1997 (10) TMI 226

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.... Shri J.R. Cama, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - This Appeal is directed against the order-in-appeal passed by Collector (Appeals) dated 16-5-1989. 2. The short question involved in this appeal relates to correct classification of electrical insulators. The Respondents claimed classification of the electrical insulating tapes made either ....

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.... their favour by Tribunal's order in the case of Chetna Polycoats (P) Ltd. v C.C.E. reported in 1988 (37) E.L.T. 253. The Revenue Appeal to Hon'ble Apex Courts against this order has been dismissed as seen from 1991 (53) E.L.T. A28. 5. We have heard both sides. In case of Chetna Polycoats (P) Ltd. v. C.C.E. (supra) classification of electrical insulators came up for discussion. The Tribuna....