2005 (8) TMI 606

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.... Shri Sunil Gabuwala, C.A., for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This is a Revenue's appeal against the order of Commissioner (Appeals) Ahmedabad. 2. The Revenue is aggrieved by the order of the Commissioner that he has wrongly allowed the benefit of Notification No. 61/94-Cus. 1-8-1994 meant for goods falling under Chapter Heading 8446.00 (Insulators) cle....

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....erused the records. 5. Classification of the insulators (Mica) is held to be under heading 8446.00 of CETA by the Commissioner. There is no dispute on this aspect. However the Revenue contends that Notification No. 61/94 is not applicable because it was not established that the insulators in question were not proved to have been used in Electrical Circuits of 400 Volts and above. The respo....