https://www.taxtmi.com/caselaws?id=72187 Imported transformer board strips used as insulation components for power transformers were held classifiable under the specific tariff heading for insulating fittings, not under the heading for transformers. The Tribunal found that the goods were specially designed as spacers between high- and low-voltage coils, and that insulation was their principal function while spacing and mechanical support were only incidental. It treated the relevant Explanatory Note as persuasive but not controlling, and applied Note 2 to Section XVI of the Customs Tariff Act, 1975 to give precedence to the specific heading for the parts themselves over the heading for the machine or equipment of which they form a part. The lower authorities' classification was upheld. en-us Fri, 10 Jan 1986 00:00:00 +0530 Sat, 14 May 2011 11:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72187 Imported transformer board strips used as insulation components for power transformers were held classifiable under the specific tariff heading for insulating fittings, not under the heading for transformers. The Tribunal found that the goods were specially designed as spacers between high- and low-voltage coils, and that insulation was their principal function while spacing and mechanical support were only incidental. It treated the relevant Explanatory Note as persuasive but not controlling, and applied Note 2 to Section XVI of the Customs Tariff Act, 1975 to give precedence to the specific heading for the parts themselves over the heading for the machine or equipment of which they form a part. The lower authorities' classification was upheld. Case-Laws Central Excise Fri, 10 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72187