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"Insulation articles in sheets form based on different synthetics resins viz. epoxy (including semi-constructing and magnetic varieties). Phenolic polyester and silicone, (b) insulation fittings,(c) treated glass cloth and derivatives therefrom, treated with epoxy, phenolic silicones and other resins/resin formulations".

12. In their letter dated 27-4-1975, written to the Excise authorities on the subject of categorisation of glass textolite, they have informed the Excise Commissioner in the second para of the letter as follows -

"You have already been informed orally that your product viz. glass tex-tolite/laminates treated with various resin systems, made out of glass fabric or such products made out of raw materials (glass fabric etc.) supplied by BHEL are covered under Tariff Item 22-f and are liable to duty at appropriate rate."

14. In the approved classification list of 13-6-1980, the appellants have shown in column (i) of Classification list and described the goods as "All other goods not elsewhere specified viz. Insulation articles in sheet form based on different synthetic resins viz. epoxy (including semi-conducting of magnetic varieties) phenolic, polyester and silicone). In column 2 they have described as insulation fittings, treated glass cloth and derivation therefrom, treated with epoxy, phenolic silicone and other resins/resin formulations". In the annexure to the classification list that they have given a detailed description of the excisable goods and also the detailed process of manufacture. They have described about the use of the epoxy, phenolic products for making their final product insulation articles and fittings etc.