https://www.taxtmi.com/caselaws?id=75547 Electrical grade insulating paper was treated as paper, not as paper-based laminated sheets or insulators. The classification turned on the distinction between insulating material and insulators: mere insulating properties or use for electrical purposes did not convert the goods into insulators. Relying on the relevant IS specification and the tariff entry for insulating paper in Chapter 48, the goods were classified as special insulating paper under Chapter 48 rather than under Heading 85.46 as insulators, and the assessee succeeded. en-us Thu, 21 May 2009 00:00:00 +0530 Fri, 23 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75547 Electrical grade insulating paper was treated as paper, not as paper-based laminated sheets or insulators. The classification turned on the distinction between insulating material and insulators: mere insulating properties or use for electrical purposes did not convert the goods into insulators. Relying on the relevant IS specification and the tariff entry for insulating paper in Chapter 48, the goods were classified as special insulating paper under Chapter 48 rather than under Heading 85.46 as insulators, and the assessee succeeded. Case-Laws Central Excise Thu, 21 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75547