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Commissioner Of Central Excise & ... vs M/S. Reliance Industries Ltd on 10 November, 2015

appellants are manufacturer of Compounds of Ethylene-acted co-polymer, insulating fitting and components falling under Chapter heading 39 & 85 of the Central Excise ... like tubings, FRP Rods, Adhesive, Mastic tapes etc. are cleared as insulating fittings under sub-heading 8547.00. The contention of the Revenue is that this

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

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

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

import goods through JNCH Customs, Nhava Sheva port; they had imported insulating fittings falling under Customs Tariff Heading (CTH) 8547 by filing Bill of Entry

Brush Holder, BHRR Assembly, Hitachi Rocker Ring, Lead Wires etc. and insulating fitting for electrical appliances, such as, insulators, earth box assembly etc. for Indian

carbon brushes)(heading 85..45). (18) Insulators of any material (heading R5. 46). (19) Insulating fittings for electrical machines, etc., of heading 85.47. Other parts ... parts of the goods falling in heading 84.84 (gaskets, etc.), 85.44 (insulated wire), 85.45 (electrical carbons), 85.46 (insulators) or 85.47 (conduit tubing); in general, such

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

heading 85.42); electrical carbons (heading 85.45); insulators (heading 85.46); and certain fittings of insulating material (heading 85.47). Unless incorporated with other parts of the machine ... locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment