https://www.taxtmi.com/caselaws?id=80604 Imported spares for an electrode pressure ring were treated as insulating components where the bill of entry, invoice and drawings showed that they were specifically designed, cut to size and shape, and intended to perform an insulating function. On that basis, the goods fell within the tariff heading for insulating fittings for electrical equipment under Heading 85.18/27(1) of the Customs Tariff Act, 1975. The decisive factor was the principal character and design of the items as insulators, rather than their description as spares for an industrial unit, so the departmental challenge failed and the importer succeeded on the cross-objection. en-us Thu, 29 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80604 Imported spares for an electrode pressure ring were treated as insulating components where the bill of entry, invoice and drawings showed that they were specifically designed, cut to size and shape, and intended to perform an insulating function. On that basis, the goods fell within the tariff heading for insulating fittings for electrical equipment under Heading 85.18/27(1) of the Customs Tariff Act, 1975. The decisive factor was the principal character and design of the items as insulators, rather than their description as spares for an industrial unit, so the departmental challenge failed and the importer succeeded on the cross-objection. Case-Laws Central Excise Thu, 29 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80604