Classification of electrical insulating tape confirmed as electrical insulator under tariff heading, binding on departmental assessments. Self-adhesive electrical insulating tapes of plastics are to be treated as electrical insulators and classifiable under Heading 8546.00; appellate decisions upholding that classification are binding on the Department, and pending assessments are to be finalised accordingly with guidance issued to field formations and trade.
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Classification of electrical insulating tape confirmed as electrical insulator under tariff heading, binding on departmental assessments.
Self-adhesive electrical insulating tapes of plastics are to be treated as electrical insulators and classifiable under Heading 8546.00; appellate decisions upholding that classification are binding on the Department, and pending assessments are to be finalised accordingly with guidance issued to field formations and trade.
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