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<h1>Railway Track Insulating Materials Classified as Electrical Insulators Under Sub-heading 8546.00 for Excise Purposes.</h1> The circular addresses the classification of track insulating materials used by the Railways, such as insulating liners and plates made of plastic, for excise purposes. These materials are used to prevent the flow of electric current between railway track sections. Initially, there was uncertainty about whether these items should be classified under sub-heading 3926.90 as plastic articles or under sub-heading 8546.00 as electrical insulators. After review, the Central Board of Excise and Customs determined that these items are electrical insulators and should be classified under sub-heading 8546.00 of the Central Excise Tariff Act, 1985.