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G.P.AGARWAL, N.K.BAJPAI
Shriram Refrigeration Industries Ltd. – Appellant
Versus
Collector of Customs – Respondent
N.K. Bajpai, Member (T)
1. This is an appeal against the orders of the Collector of Customs (Appeals), Bombay, by which he has upheld the order of the Assistant Collector of Customs, Special Investigation and Intelligence Branch, Customs House, Bombay, deciding that "POLYESTER FILM - PLAIN (MELINEX-226)" should be classified under sub-heading 3920.69 as against the claim of the appellants for classification as "Electrical Insulators - Other" under sub-heading No. 8546.90. The appellants have stated that upon classification under sub-heading 8546.90 the goods should be given the benefit of Notification 60/87-Cas., dated 1-3-1987 under Serial No. 14 of the Table annexed as "Insulators designed for use in electrical circuits of 400 volts or above".
2. In respect of their appeal, the appellants have referred to the Import Licensing Policy in which the description under 85.46, sub-heading 8546.20 is "electrical insulating material except impregnating varnishes and enamels". The appellants have also submitted that the insulating properties of the Polyester Film imported by them have not been denied by the authorities. They have also placed reliance on the decision of the Tribunal in t
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