1999 (10) TMI 436

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....Shri Deepak Kumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants imported "Nomex Aramid Paper" claiming classification under Heading 85.46 which covered Electrical Insulators of any material. The Assistant Commissioner was of the view that a distinction was required to be made between 'insulators' and 'insulating materials'. He observed that for such pape....

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....ed upon the Tribunal judgment in the case of CCE v. Hydranautics Membrane (India) Ltd. [1994 (71) E.L.T. 711] and upon Shriram Refrigeration Industries judgment this upholding the lower order resulted in the present appeal being filed. 2. We have heard Shri Prakash Shah for the appellants and Shri K.L. Ramteke for the Revenue. 3. We have carefully considered the submissions made. ....