https://www.taxtmi.com/caselaws?id=73822 Classification of empire cloth turns on its essential character and the specificity of the competing tariff headings. Impregnated or coated textile fabric falls under Heading 5906 where it retains the character of such fabric and is not excluded from Chapter 59; Heading 8546 applies only where the product is a ready-to-use electrical insulator. The majority approach classifies empire cloth under the textile heading because, in its removed form, it remained impregnated fabric rather than an insulator. A dissenting view treated its insulation use and alleged acquired character under Rule 2(a) as supporting classification as an electrical insulator. en-us Fri, 12 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 17:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73822 Classification of empire cloth turns on its essential character and the specificity of the competing tariff headings. Impregnated or coated textile fabric falls under Heading 5906 where it retains the character of such fabric and is not excluded from Chapter 59; Heading 8546 applies only where the product is a ready-to-use electrical insulator. The majority approach classifies empire cloth under the textile heading because, in its removed form, it remained impregnated fabric rather than an insulator. A dissenting view treated its insulation use and alleged acquired character under Rule 2(a) as supporting classification as an electrical insulator. Case-Laws Central Excise Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73822