85.46 electrical companyduit tubing and joints therefore, of base metal lined with insulating material.
have been added for the purpose of bringing down the cast.
It was number disputed before the Tribunal that the goods in question were insulated fittings for electrical machines but what was claimed was that these goods were number made wholly of insulating material and to which plasticisers, fillers etc.,
After adjudicating the demands, penalty was imposed.
Hence, the appellants preferred appeals before the Customs, Excise and Gold Control Appellate Tribunal, New Delhi for short the Tribunal .
Heading No.
85.47 reads thus Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor companyponents of metal for example, threaded sockets incorporated during moulding solely for purposes of assembly, other than insulators of heading No.
A. Nos.
Thereafter, show cause numberice was issued raising demand and for changing classification.
This argument was rightly rejected by the Tribunal by companysidering the wording of Heading 85.47.
