COLLECTOR OF CENTRAL EXCISE Vs. KRAMP PRODUCTS
LAWS(CE)-1991-10-11
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on October 23,1991

Appellant
VERSUS
Respondents

JUDGEMENT

S.K.BHATNAGAR,VICE -PRESIDENT - (1.) THESE are the appeals filed by the department against the orders of Collector (Appeals) No. 21/87 dated 28.1.1987 and No. 150/87 dated 30.6.1987.
(2.) THE learned DR stated that the dispute relates to classification of the respondents' products. The rival entries are 85.46/85.47 and 6804.90. The department's contention is that they are classifiable under 6804.90 as asbestos cement products on the grounds mentioned in the appeal.
(3.) THE learned Counsel drew attention to the cross objections filed by them. He reiterated the contention that the goods are classifiable under 85.46/47 as the items are electrical insulators/insulating materials and fittings. He also drew attention to the definition of the word 'insulators' in Longman's dictionary and extracts from 'Engineering Encyclopaedia' the materials hand book I.S.I, specification, the B.T.N. and the case law.;


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