https://www.taxtmi.com/caselaws?id=81552 Electrical insulating tapes made from polyester film and PVC were treated as classifiable under Heading 8546.00 because their insulating function, rather than mere physical form, brought them within the tariff entry for electrical insulators of any material. The text notes that the goods were materially identical to an earlier Tribunal decision on insulating tapes, and that the Harmonised System explanatory notes were persuasive only and could not override the statutory tariff heading. It also records that the earlier Tribunal view had been affirmed by the Supreme Court in connected matters, reinforcing the same classification. en-us Tue, 27 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81552 Electrical insulating tapes made from polyester film and PVC were treated as classifiable under Heading 8546.00 because their insulating function, rather than mere physical form, brought them within the tariff entry for electrical insulators of any material. The text notes that the goods were materially identical to an earlier Tribunal decision on insulating tapes, and that the Harmonised System explanatory notes were persuasive only and could not override the statutory tariff heading. It also records that the earlier Tribunal view had been affirmed by the Supreme Court in connected matters, reinforcing the same classification. Case-Laws Central Excise Tue, 27 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81552