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Issues: Whether Glass Filled Nylon-66 Insulating Liners were classifiable as electrical insulators under sub-heading 8546.00 or as other articles of plastics under sub-heading 3926.90.
Analysis: The goods were found to be rail fastening fitments used between the rail and elastic rail clip for holding and positioning the rails. The evidence showed that they were used both in track-circuited and non-circuited areas, and that insulation was only an incidental or additional property, not their universal or primary function. The expert certificates, railway materials, and ITC classification supported the view that the articles were essentially plastic liners used as track fittings. The Board circular relating to insulated rail joints was held inapplicable because those goods were different in character and function from the impugned liners.
Conclusion: The goods were not electrical insulators and were correctly classifiable under sub-heading 3926.90 as other articles of plastics.
Final Conclusion: The classification adopted by the Revenue was rejected and the assessee's tariff entry was accepted, resulting in allowance of the appeals with consequential relief.
Ratio Decidendi: Where a product's essential and primary function is as a plastic rail fitting, an incidental insulating property does not justify classification as an electrical insulator.
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