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of <h1>Self-adhesive electrical tapes classified under heading 39.19, not 85.46, due to lack of insulator characteristics.</h1> Self-adhesive electrical insulating tapes made of plastics should be classified under heading No. 39.19 of the Central Excise Tariff as self-adhesive tapes of plastics, rather than under heading No. 85.46 as insulators. This classification is based on the fact that these tapes do not possess the special shape, size, or construction typical of insulators, and aligns with the existing customs practice. The trade is advised accordingly, and all pending assessments should be finalized based on this classification.
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