2007 (11) TMI 265

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Heading 85.46 as 'Electrical Insulators ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 between the Insulating Liners and the liners in question. We are also satisfi....