https://www.taxtmi.com/caselaws?id=84540 Spark plug insulators that form part of a spark plug are classified as insulating fittings under Heading 8547 where they are made wholly of insulating material, apart from minor metal components, and are designed for specific electrical equipment. They are not general electric insulators under Heading 8546, which covers articles used to fix, support or guide conductors and insulate them from each other or earth. HSN guidance includes spark plug bodies within Heading 8547, while complete spark plugs fall under Heading 8511. Exemptions linked to Heading 8546 or Heading 8511 therefore do not apply to insulators classified under Heading 8547. en-us Mon, 11 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 15:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84540 Spark plug insulators that form part of a spark plug are classified as insulating fittings under Heading 8547 where they are made wholly of insulating material, apart from minor metal components, and are designed for specific electrical equipment. They are not general electric insulators under Heading 8546, which covers articles used to fix, support or guide conductors and insulate them from each other or earth. HSN guidance includes spark plug bodies within Heading 8547, while complete spark plugs fall under Heading 8511. Exemptions linked to Heading 8546 or Heading 8511 therefore do not apply to insulators classified under Heading 8547. Case-Laws Customs Mon, 11 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84540