Classification of glass fabric reinforced laminates affirmed under tariff chapter heading, including when used as insulating materials. The circular clarifies that glass fabric reinforced laminates are classifiable under Chapter 70 (Heading No. 70.14) of the Central Excise Tariff even when used as insulating materials, explaining that a typographical error in the Notes to Chapter 70 mis-stated the scope by using 'or' instead of 'of' before insulating materials; classification of insulating materials otherwise depends on composition and Collector discretion, and past assessments should be finalised in accordance with this correction.
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Classification of glass fabric reinforced laminates affirmed under tariff chapter heading, including when used as insulating materials.
The circular clarifies that glass fabric reinforced laminates are classifiable under Chapter 70 (Heading No. 70.14) of the Central Excise Tariff even when used as insulating materials, explaining that a typographical error in the Notes to Chapter 70 mis-stated the scope by using 'or' instead of 'of' before insulating materials; classification of insulating materials otherwise depends on composition and Collector discretion, and past assessments should be finalised in accordance with this correction.
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