https://www.taxtmi.com/caselaws?id=74203 Insulators used in overhead transmission lines were treated as insulators designed for use in an electrical transmission system for tariff classification. The reasoning accepted that transmission and distribution form part of one continuum from generation to consumption, so the distinction between transmission line and distribution line was not decisive on the facts. As the goods were designed for use in an electrical transmission system above 400 volts, the classification under the heading for such insulators was upheld and the reclassification claim succeeded with consequential relief. en-us Tue, 02 Jun 1987 00:00:00 +0530 Tue, 07 Jun 2011 13:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74203 Insulators used in overhead transmission lines were treated as insulators designed for use in an electrical transmission system for tariff classification. The reasoning accepted that transmission and distribution form part of one continuum from generation to consumption, so the distinction between transmission line and distribution line was not decisive on the facts. As the goods were designed for use in an electrical transmission system above 400 volts, the classification under the heading for such insulators was upheld and the reclassification claim succeeded with consequential relief. Case-Laws Customs Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74203