https://www.taxtmi.com/caselaws?id=82041 Plain polyester film imported as Melinex-226 was treated as a distinct multi-purpose article, not as an identifiable finished electrical insulator. Classification depended on the condition, description and commercial identity of the goods at import, not on intended use, subsequent fabrication, or technical insulating properties. On that basis, the goods fell under sub-heading 3920.69 rather than sub-heading 8546.90. As the classification did not place the goods within the insulator heading, exemption under Notification No. 60/87-Cus. dated 1-3-1987 was not available. en-us Mon, 17 Aug 1992 00:00:00 +0530 Fri, 01 Jul 2011 15:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82041 Plain polyester film imported as Melinex-226 was treated as a distinct multi-purpose article, not as an identifiable finished electrical insulator. Classification depended on the condition, description and commercial identity of the goods at import, not on intended use, subsequent fabrication, or technical insulating properties. On that basis, the goods fell under sub-heading 3920.69 rather than sub-heading 8546.90. As the classification did not place the goods within the insulator heading, exemption under Notification No. 60/87-Cus. dated 1-3-1987 was not available. Case-Laws Customs Mon, 17 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82041