Commr. of C. Ex. and Cus. Vs. Isovolta (i) Pvt. Ltd.

1.in the order impugned in this appeal the commissioner (appeals) relying upon an earlier appellate order no. a-350/94, dated 17-10-1994 has held that the product manufactured by the respondent was not classifiable as an insulator under heading 85.46 and set aside the demand for duty issued in this regard.2 the departmental representative cites the decision of the tribunal (unreported) in appeal e/711/95-bom, which was filed by the department against an order collector (appeals) against the same respondent. in that decision the tribunal has held the goods to be rightly classifiable under heading 85.46.3. the contention of the representative of the respondent is that the goods, which consist of strips of mica laminated with resin, cannot be used as insulators in that form. it is only when the product is subjected to heat and pressure that it can function as an insulator. he has however, absolutely no evidence of any kind in support of his contention. it appears to us that the product already contains properties of insulation. therefore, unless there is a chemical change as a result heat and pressure to which it is stated to be subjected, resulting in the emergence of new commodity these processes will not have any bearing upon the classification.4. following the ratio of the decision of the tribunal we allow the department's appeal holding that the products are classifiable under heading 85.46, set aside the commissioner (appeals) order and restore the assistant collector's order.