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<h1>Classification of electrical insulating papers for duty confirmed under Heading No. 39.01/06, with reclassification under Item 68 CET.</h1> <h3>SUNRISE ELECTRIC CORPORATION Versus COLLECTOR OF CUSTOMS</h3> SUNRISE ELECTRIC CORPORATION Versus COLLECTOR OF CUSTOMS - 1989 (43) E.L.T. 475 (Tribunal) The appeal involved the classification of electrical grade insulating papers for basic duty and countervailing duty. The Tribunal confirmed classification under Heading No. 39.01/06 for basic duty and directed reclassification under Item 68 CET for countervailing duty, in line with previous decisions. The appeal was allowed in part and otherwise rejected.