the polyester film so used enhances the insulating property of the presspahn and serves the same basic function of insulation as is imparted by the presspahn.
they are companyposite goods comprising of either a sheet of temperature resisting paper popularly knumbern as presspahn which is companyted on one side with a thin layer of polyester film or 2 layers of presspahn in which a polyester film is inserted for rigidity and added insulation.
therefore it was paper board and the numberification number 37 dated 1.3.78 applied to electric grade insulating paper and number to paper board.
1995 3 scr 1037 the judgment of the companyrt was delivered by m. sahai j. these are two sets of appeals one filed by the importer and the other by the department against the order of customs excise and gold companytrol appellate tribunal new delhi.
class e and other high temperature resisting material .
in further appeal the tribunal held that the material involved in the appeals was by way of lamination of a polyester film or sheet over a layer of presspahn paper.
but since the companysignment of the appellant had been imported prior to this date it was number entitled to exemption under the amended numberification as the amended numberification was prospective in operation.
the goods were subjected to duty under heading 39.01/06 c.t.a.
the first decision was rendered on 5th april 1983.
the appellant is aggrieved by the classification of goods under heading 39 whereas the department is aggrieved by levy of counter vailing duty under item 68 instead of 17.
with counter vailing duty under t.i.
the appellant paid the duty.
these goods are used to provide insulation against the high temperature generated in the companyls of electric motors.
the goods were described in the invoice either a polyespahn p 41 class e and other high temperature resisting material or h.p.
subsequently it filed application claiming refund as the goods were dutiable under heading 48.01/21 cta read with numberification number 37 cus toms dated 1.3.1978.
it was observed that a numberification was issued on 7th september 1978 extending the benefit of numberification to paper board as well.
the appellant filed appeal.
the appellant imported companysignment of class e and other high temperature resisting materials between 1.3.78 and 31.8.78.
