2006 (11) TMI 219

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....nal Order No. 536/2000-C dated 12th December, 2000 passed by The Custom, Excise & Gold (Control) Appellate Tribunal, New Delhi [for short "the Tribunal"] in Appeal No. E/5854/92-C. 2. The assessee was classifying the goods manufactured by it under tariff item 68 of the erstwhile Central Excise Tariff prior to 1st March, 1986. The assessee was served with a show cause notice dated 31st October, 19....

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....se Department that industrial laminates and glass epoxy laminates cannot be considered as electrical insulators because these sheets are required to be cut in the requisite shape and holes may have to be punched in them before they could be fitted as insulators. However, mere cutting or punching holes does not amount to manufacture. These sheets have insulating properties and are used as electrica....