1998 (8) TMI 191

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....DR, for the Appellant. Shri Nikhil Sanghvi, Director, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue of classification of the product "electrical grade insulating paper (film backed)" arises for consideration in these four appeals filed by the Revenue which is aggrieved by the order of the Collector of Central Excise (Appeals), Aurangabad confirming th....

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....ct as paper or paper board having electrical insulating properties and that if the product is classified under Chapter 85, then no electrical grade insulating paper can be classified under CET sub-heading 48.11 thereby rendering Notification 64/88 totally redundant. We note that the Hon'ble Supreme Court has held in the case of Collector of Central Excise, Hyderabad v. Bakelite Hylam Ltd. reported....