Tariff were amended so as to exclude insulators and insulating fittings from the scope of these items. This, of course ... effect that the item did not include electrical insulators and insulating fittings also came in for mention but the Court held that the porcelain shells
sheets had insulating properties but that alone would not justify them to be called "insulators" or "insulating fittings". It is well ... electrically insulating material, viz. plastics, paper, glass, etc., should not be said to be "insulators", if not "insulating fittings
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
heading reads as under :
"Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components ... disputed that the impugned goods are insulating fittings for electrical machines but what is claimed is that these are not made wholly of insulating material
specified in Item 15-A(1) and further they, being insulators or insulating fittings, are excluded from the item by virtue of Explanation ... plastic laminated sheets and boards according to the Department and insulators or insulating fittings according to the appellants. While the former has urged that
electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings."
"Item No. 68 - ALL OTHER GOODS ... electrical insulators or electrical insulating fittings or parts of such insulators or insulating fittings. Admittedly stamping foils are not covered by the aforesaid Explanation. Hence
that the product manufactured by the respondents are not electrical insulators or insulating fittings covered under Chapter 85 but goods classifiable under sub-heading ... while at the same time insulating them electrically from each other, from earth, etc. The heading excludes insulating fittings (other than insulators) for electrical machinery
insulating properties of the goods and the explanation to Item 15A(2) GET (by virtue of which electrical insulators and insulating fittings were excluded from ... Finance Act of 1979 by virtue of which insulators and insulating fittings were excluded from the item, the goods no longer fell under Item
electrical insulators or
electrical insulating fittings or
parts of such insulators or
insulating fittings.
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Although this amendment is prior to 7th April, 1979, when
