G. Sankaran, Sr. Vice-President

1. This appeal is directed against order-in-appeal No. 280/CE/JPR/87 dated 30.10.1987 passed by the Collector of Central Excise (Appeals), New Delhi.

2. The issue arising for determination is whether the electrical insulation tapes manufactured by the appellants are classifiable under Heading No. 85.46. sub-heading 8546.00, of the schedule to the Central Excise Tariff Act, 1985 (CET, 1985, for short) as claimed by the appellants or under Heading No. 39.19, sub-heading 3919.00, of the schedule as held by the lower authorities.

3. The two headings are reproduced below :-

Heading 39.19, sub-heading 3919.00

"Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls."

Heading 85.46, sub-heading 8546.00

"Electrical Insulators of any material."

4. We have heard Shri V. Sridharan, Advocate, for the appellants and Shri C.V. Durghayya, Departmental representative, for the respondent.

5. The dispute arose in relation to classification list No. 774/86, effective from 24.4.1986, filed by the appellants. The goods were described herein as "Electrical Insulator made of plastic PVC insulation (commonly known as i