2018 (6) TMI 127

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....insulating pressboard used for insulation in the transformer industry. During the relevant period, the appellant company manufactured various paper board which include (i) uncoated paperboard (SB-2000) classified under tariff item 4805.9300, (ii) electrical grade insulating press pressboard (SL-4.3, SL-2-3, SL-N, SL-2.4) classified under tariff item 4810.3920. The appellant also manufactures insulating fittings known as „spacers‟ classified under 8547.9090. The case of the Revenue is that all the products manufactured by the appellant are electrical insulators classifiable under the residuary tariff entry 8546.9090 - "other" forming part of heading "Electrical Insulators of any Material". The case of the Revenue is based on the ....

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....the correct classification of the spacers is under heading 8547 and not under heading 8546 of the Tariff Act. Therefore, in view of the decisions, the different Commissionerates cannot take divergent stands. To support, he relied upon the decision of Hon'ble Supreme Court in the case of Unipatch Rubber vs. CCE- 2011 (272) ELT 340 (SC) wherein the Apex Court relying on the decision of Damadodar Malpani and directed that at least the Revenue is expected to take consistent stands quo the same product. The products manufactured by the appellant are classifiable under Chapter 48. The said process was also examined by the adjudicating authority, in that circumstance, the products are correctly classifiable under heading 4805. In that circumstance....