1983 (8) TMI 278

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....ning a Central Excise Licence and without paying the duty as applicable to electric insulation tapes under Item 59 of the Central Excise Tariff. The facts briefly are that Item 59 was introduced in the Central Excise Tariff by virtue of Finance Bill, 1971 effective from the midnight of 29-5-1971/30-5-1971. Soon thereafter, on 9-6-1971 the appellants wrote a letter to the Central Excise authorities at Kalyan in order to find out whether the appellants' product was liable to duty under the new item. This letter was received by the Department on 16-6-1971 and the Department informed the appellants that the matter was receiving attention and a further communication would follow shortly. The appellants received no further communication with refe....

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....tape which is impregnated with insulating material and one side of which is coated with adhesive material and it is commonly used for covering joints in and open ends of electric wires and cables. They state that the same meaning was given to this item in the Collector trade notice referred to above as well. They contend that varnish treatment of their fibre glass gapes makes them moisture proof and more heat resistance, that no doubt such tapes acquire the property of electric insulation also but this property is incidental only, that their tapes are used for electric purposes (to cover and tie up and hold in position coils of copper wire which is already insulated by enamel) which are quite different from electric insulation and that thei....