1999 (4) TMI 171

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....hri C. Chandrasekhar, Works Manager, for the Respondents. [Order per : P.C. Jain, Vice President]. - The question involved in this appeal is classification of Arc Chamber Housing Tubes (ACH Tubes) while the respondents' ld. Representative calls it as ACH. Its purpose and function has been described by the Assistant Collector in the Order-in-Original in the following manner :- "The Arc Cha....

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....he housing. It is, therefore, clear that the ACH tube used in the Arc Chamber serves as (i) Container for oil and circuit breaker device (ii) temperature insulator (iii) Container having strength to sustain high pressure. The fibre glass tube is used by the assessee since (i) it is a poor conductor of heat (ii) it can withstand high pressure." 2. Revenue on the basis of the above analysis ....

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....     3.             70.14 7014.00 Glass fibres (including glass wool and glass filaments) and articles thereof (for example yarn, woven fabrics), whether or not impregnated, coated, covered or laminated with plastics or varnish. 84.47 8447.00 Knitting machines, stitch-bonding machines and machines ....