Electrical insulating tapes classification under Heading 85.46 affirmed; contrary tariff treatment under Chapter 70 rejected.

Electrical insulating tapes made of polyester or glass fabric were treated as classifiable under Heading 85.46 as electrical insulators rather than under the alternative headings proposed by the department. The analysis relied on earlier Tribunal rulings that had already placed insulating tapes within Heading 85.46, and those rulings were followed in later cases. It also noted that the departmental contrary classification, including reliance on Chapter 70, had not survived after rejection by the Supreme Court. The result stated in the text is that the tapes were correctly classifiable under Heading 85.46 and the Revenue appeal failed.

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Issues: Whether electrical insulating tapes made of polyester or glass fabric were correctly classifiable as electrical insulators under Heading 85.46 of the Central Excise Tariff Act, 1985, or under other headings proposed by the department.

Analysis: The dispute turned on tariff classification of electrical insulating tapes. Earlier Tribunal decisions had held that such insulation tapes are classifiable under Heading 85.46 as electrical insulators and not under the competing tariff headings. Those decisions were followed in later cases, and the departmental challenge had already been rejected by the Supreme Court, so the revenue's reliance on a contrary classification based on Chapter 70 did not survive.

Conclusion: The electrical insulating tapes were correctly classifiable under Heading 85.46, and the Revenue appeal failed.

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