GUARDIAN CONTROLS LTD. Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THE only issue arising in this appeal, at the instance of the importer, is whether Blue Glass filled Polycarbonate Strips imported by it is to be classified under tariff Heading 8546.90 as contended by the importer or whether it has to be classified under tariff Heading 3926.90 as held by the Revenue.

(2.) COMMISSIONER (Appeals) whose order is under challenge before us took the view that insulators falling under Heading 8546 are in the nature of finished article. The appellant is importing the same in running length. After carrying out cutting and punching the product is used as insulator in the relays manufactured by the appellant. Therefore, according to the Commissioner (Appeals) the imported article is not finished article but material which need to be worked upon further. Therefore it cannot be classified under tariff Heading 8546.

(3.) IT was contended on behalf of the appellant that cutting and punching of the strips would not amount to manufacturing activity and that therefore the strips imported should be regarded as electric insulating material classifiable under Heading 8546.90. In support of the above contention reliance was placed on two decisions of the Supreme Court in CCE, Hyderabad v. Bakelite Hylam Ltd. - 1997 (91) E.L.T. 13 and CCE v. Wood Polymers Ltd. - 1998 (97) E.L.T. 193.