2004 (12) TMI 422

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....at the goods are properly classifiable under Heading 7020.00, as articles of glass. 2. The appellant has made prayer to decide the matter on the basis of the records. Accordingly, we have heard Shri R.K. Chandan, ld. JDR appearing for the Revenue. 3. After going through the impugned order, we find that the Asst. Commissioner of Customs has held that the glass rings imported by the appellant have to undergo further process of manufacture before they function as electrical insulator. Heading 85.46 of the Customs Tariff covers electrical insulators and to qualify under the said heading, the goods should be capable of being identified as insulators and capable of being used as such. The goods have to undergo the process of firing in....

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....ugned glass rings do not have any special shape or design rendering them suitable only as an insulator and unfit for other uses. If the argument advanced by the appellant, is accepted, copper/aluminium ingots have to be classified as electrical conductors since even before undergoing process for manufacture, these have essential characteristic to act as conductor. The fact, therefore, in the present case remains that the impugned goods, as presented, were not capable of being used as insulator." 6. After going through the impugned orders we find that admittedly the goods at the time of the importation are in the shape of glass rings. The said rings are subsequently fitted in the miniature bulbs. A pair of connecting wire are placed in....