ORDER
J.H. Joglekar, Member (T)
1. The appellants imported “Nomex Aramid Paper” claiming classification under Heading 85.46 which covered Electrical Insulators of any material. The Assistant Commissioner was of the view that a distinction was required to be made between ‘insulators’ and ‘insulating materials’. He observed that for such paper to become insulator, it would first be laminated with the plastic film and then cut to size. He therefore classified the goods under Chapter 39. In dealing with the case law cited before him, he relied upon the CEGAT judgment in the case of Sri Ram Refrigeration Industries Ltd. 1993 (63) E.L.T. 593. The assessees then filed an appeal. The Commissioner (Appeal) traced the history of classification of such goods. He observed that earlier these goods were classified under Heading 85.46 and observed that the Supreme Court judgment in the case of Raja Radio Co. v. CC 1995 (77) E.L.T. 251 (S.C.) caused the change in the classification. On reading the tariff entry, he observed that goods in running length could not qualify for this classification. In-holding this he relied upon the Tribunal judgment in the case of CCE v. Hydranautics Membrane (India)-Ltd. 1994 (71) E.L.T. 711 and upon Shriram Refrigeration Industries judgment this upholding the lower order resulted in the present appeal being filed.
2. We have heard Shri Prakash Shah for the appellants and Shri K.L. Ramteke for the Revenue.
3. We have carefully considered the submissions made.
4. The insulating properties of the contesting goods are not in doubt. The literature describes it as synthetic aromatic polymer. The fact that it is in running length and not in ready to use cut form, would not prevent its classification under Heading 85.46. This was specifically so held by the Tribunal in their judgment in the case of C.C.E. v. Senapathy Symons Insulations (P) Ltd. 1999 (31) RLR 878 (CEGAT)]. In the Tribunal’s Order No. C-I/1114/99-WZB, dated 18-5-1999 [2000 (124) E.L.T. 790 (Tribunal)] for [M/s Tesa Tapes (India) Put. Ltd. – 2000 (124) E.L.T. 790 (Tribunal)], the Tribunal in dealing with similar goods had taken into account the cited judgments of the Supreme Court in the case of Raja Radio Co. v. Collector of Customs, as also the cited judgment of the Tribunal in the case of [CC v. Hydranautics Membrane (India) Ltd.] as also in the case of Shriram Refrigeration Industries before pronouncing that the contested goods merited classification under Heading 85.46. Since the goods are squarely covered by the ratio of these judgments, we set aside the impugned order and allow this appeal with consequential relief.