Collector of Customs Vs. Kinjal Electricals Pvt. Ltd. - Court Judgment

Excerpt:

.....is covered against them.3. ld. consultant for the respondent submits a copy of the tribunal's order in the case of intek tapes pvt. ltd. v. collector of central excise - 1992 (59) e.l.t. 97. the tribunal held that insulation tapes manufactured from polyester film and pvc are classifiable under sub-heading 8546.00 of central excise tariff act, 1985 as 'electricals insulators'. the tribunal relied upon the order of the tribunal in the case of chetna polycoats (p) ltd. v. collector of central excise -1988 (37) e.l.t. 253. our attention was drawn by dr to court highlights in 1991 (53) e.l.t. a28 (s.c.) where apex court upheld this order of the tribunal.4. we have heard both sides. these orders were reproduced in the order pertaining to intek tapes pvt. ltd. v. collector of central excise. we also find that subsequently cbec issued a tariff ruling under circular no. 90/91 cx 3, dated 8-8-1991 clarifying that self adhesive insulating tapes of plastics would be appropriately classifiable under heading 8546.00.5. in view of the this, we reject the revenue appeal and uphold the impugned order.

Judgment:

1. This revenue appeal is directed against order dated 7-3-1989 of Collector of Customs(Appeals). The issue pertains to classification of PVC Log Rolls for electrical insulation. The goods were assessed under heading 3919.90 CTA. The respondent requested for reassessment of goods under heading 8546.90 CTA read with Notification 134/86.

Collector(Appeals) allowed the appeal.

2. Ld. DR arguing for the revenue, while reiterating the departmental arguments, fairly concedes that the matter is covered against them.

3. Ld. Consultant for the respondent submits a copy of the Tribunal's order in the case of Intek Tapes Pvt. Ltd. v. Collector of Central Excise - 1992 (59) E.L.T. 97. The Tribunal held that insulation tapes manufactured from polyester film and PVC are classifiable under sub-heading 8546.00 of Central Excise Tariff Act, 1985 as 'electricals insulators'. The Tribunal relied upon the order of the Tribunal in the case of Chetna Polycoats (P) Ltd. v. Collector of Central Excise -1988 (37) E.L.T. 253. Our attention was drawn by DR to Court highlights in 1991 (53) E.L.T. A28 (S.C.) where Apex Court upheld this order of the Tribunal.

4. We have heard both sides. These orders were reproduced in the order pertaining to Intek Tapes Pvt. Ltd. v. Collector of Central Excise. We also find that subsequently CBEC issued a tariff ruling under Circular No. 90/91 CX 3, dated 8-8-1991 clarifying that self adhesive insulating tapes of plastics would be appropriately classifiable under heading 8546.00.

5. In view of the this, we reject the revenue appeal and uphold the impugned order.