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<h1>Classification of Electrical Insulators from Coated Paper Set Under Central Excise Chapter 39; Finalize Pending Assessments.</h1> The circular addresses the classification of electrical insulators made from coated paper under Central Excise Chapter 39. It references discussions from the South Zone Tariff Conference held in November 1987 and reiterates guidelines from previous communications dated October and December 1986 regarding the classification of paper-reinforced plastic laminated sheets and insulators under Chapter 85. The circular instructs that these guidelines be communicated to relevant parties and that any pending assessments should be finalized based on these clarifications.