2007 (11) TMI 265

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....lit Srivastava, B. Krishna Prasad and P. Parmeswaran, Advocates, for the Appellant. S/Shri S.K. Bagaria, Sr. Advocate, Kumar Rajesh Singh, Praveen Kumar, Rajesh Kumar and Nitin Mehta, Advocates, for the Respondent. [ORDER]. - The short question which arises for determination in this batch of civil appeals is : Whether Glass Filled Nylon Insulating Liners (GFNIL) are classifiable under Tariff....

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....nsulating Liners and GFNIL. Basically, the record indicates that the liners in question are used in the railway tracks so as to prevent the rails from getting displaced on account of weight of such rails. Primarily, such liners are used to prevent such displacement. Incidentally, the said liners do possess some properties of insulation. However, the circulars themselves indicate the difference bet....