heading 3926.90. For other articles, namely insulating fittings for electrical machines, appliances or equipment, being fittings wholly insulating materials, being manufactured by the appellant ... reads thus :-
"Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal
electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings."
In view of this amendment and the introduction of Explanation ... electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings or tariff item 23-B included such items and the purpose
ready reference :
"85.47 - "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly insulating material apart from any minor components of metal ... omnibus and generic entry. Chapter 85 covers, inter alia, Insulating Fittings, Heading 85.47 contains a specific description of insulating fitting. The principle of "Generalia
specific heading which covers cable and other insulated electric connectors whether or not fitted with conductors. The Asst. Collector observing the above section noted that ... part of computer cannot be held to be insulated cable or other insulated electric conductors fitted with connectors, but something more has come into existence
goods were described herein as "Electrical Insulator made of plastic PVC insulation (commonly known as insulation tape)". In classifying the goods under Heading ... same time insulating them electrically from each other, from earth, etc. The notes further state that the heading excludes insulating fittings (other than insulators
have to be punched in them before the could be fitted as insulator. However, mere cutting or punching holes does not amount to "manufacture ... construed as electrical insulator. Hon Supreme Court noted that electrical sheets were already having insulating property and were used as insulator. Thus before the process
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 ... phenolic, polyester and silicone). In column 2 they have described as insulation fittings, treated glass cloth and derivation therefrom, treated with epoxy, phenolic silicone
Commissioner Of Central Excise & ... vs M/S. Reliance Industries Ltd on 10 November, 2015
item (1).
Explanation II.-This item does not include electrical insulators or electrical insulating fittings or parts of such insulalors or insulating fittings
goods
manufactured by it were other articles of plastic. For the insulating
fittings manufactured by it, the tariff entry was correctly stated.
The concerned officers
