TaxTMI 
TaxTMI 
2004 (6) TMI 568
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....are to be classified as articles of mica under Heading 68.07 as claimed by the appellants or as insulators under Heading 85.46 as determined by the lower authorities. 2. It has been forcefully contended on behalf of the appellants that the mica products manufactured and cleared by the appellants are not composite products and that in view of Explanatory Note to Heading No. 68.14 of the HSN, the impugned goods are classifiable under the corresponding Heading 68.07 of the Central Excise Tariff. It has also been contended on behalf of the appellants that the decisions of the Tribunal in the case of C.C.E. v. Isovolta (I) Pvt. Ltd. - 2001 (135) E.L.T. 462 and C.C.E. v. Isovolta (I) Pvt. Ltd. - 2001 (129) E.L.T. 642 (T) followed by the C....
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....des articles and materials which are not elsewhere specified or included. He further refers to Chapter Note (g) to Chapter 68 which excludes electrical insulators or fittings of insulating material of Chapter 85 from the scope of Chapter 68. The learned S.D.R. also shows us print outs from the internet site of the appellants indicating that the appellants are manufacturing mica based insulators only. 4. After hearing rival submissions and perusal of case records including the case laws cited before us, we find that basically the issue involved is that of classification of various mica products being manufactured and cleared by the appellants. For the purpose of classification of a product two stages are involved. The first task is t....
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....re mica products. We find that the Explanatory Note under HSN Heading 68.14 reads as under :- "This heading covers natural mica, further worked than merely rifted and trimmed (e.g., cut to shape), and also products consisting of agglomerated (bonded) mica or pulped (reconstituted) mica, and articles made from any of these materials. Thin sheets and splitting obtained by merely rifting and trimming mica books as mined fall in Heading 25.25. The heading covers products obtained by cutting such sheets and splittings. Since they are obtained with a die-punch, their edges are clean cut. Natural mica is often used as such in the form of sheets or splittings. However, since the small size of the crystals and their poor flexibility, hig....
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....etc., of unbreakable lamp "glasses", and of "glasses," for goggles, etc. But mica is mainly used in the electrical industry because of its excellent dielectric properties (in the manufacture of motors, generators, transformers, capacitors, resistors, etc.). It should, however, be noted that mica insulators and other mica insulating parts of electrical apparatus, even unmounted, fall in Headings 85.46 to 85.48, and that mica dielectric condensers (capacitors) fall in Heading 85.32." 6. It is clear from the above that Heading 68.14 covers mica products including sheets, strips and rolls in the length, pieces cut to shape for special uses in the form of rectangle (including squares), discs etc. At the same time it does not cover mica i....