1998 (6) TMI 147

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.... learned DR. 3. The appellants have stated in their written submissions that they are manufacturer of self-adhesive electrical insulating tapes of plastics. The department during the material period has contended that it is classifiable under Chapter sub-heading 3919.00 as against their contention that it falls under Chapter Heading 8546.00. In support of their contention, they relied on the decision of the Tribunal in the case of Chetna Polycoats (P) Ltd. reported in 1988 (37) E.L.T. 253 and in the case of Intek Tapes Pvt. Ltd. reported in 1992 (59) E.L.T. 97 (Tribunal). The Collector of Central Excise, Belgaum issued Trade Notice No. 78/91, dated 5-9-1991 wherein it is clarified that self-adhesive electrical insulating tapes of pl....

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....ng No. 8546.00 since this sub-heading covers electrical insulators of any material, that the main property of the said tape is electrical insulation and the self-adhesiveness property is only incidental and as such, it cannot be classified under sub-heading No. 3919.00 The A.C. rejected the contention of the appellants on the ground that self-adhesive electrical insulation tapes do not have a special shape or construction or size for use as insulators and hence, such tapes are classifiable only under sub-heading No. 3919.00 The Collector (Appeals) rejected the appeal on the main ground that self-adhesive electrical insulation tapes of PVC do not have a special shape or construction or size for use as insulators to merit classification under....

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....lation tapes of plastics which are generally in roll form would not appear to be of the type covered by [Heading] 8546.00. A reading of the Heading 85.46 of HSN and the explanatory notes indicated thereunder go to show that the learned Collector has rightly taken note thereof and his reasoning would prima facie appear to have some force. However, insofar as Central Excise Tariff is concerned, Heading 39.19 which includes self-adhesive tapes and 85.46 covers electrical insulators of any material and therefore, where we have got an item which could be classified under any of the two headings, the rules of interpretation come into force and it is the later in the serial order which is required to be given preference. Furthermore, it is not den....