https://www.taxtmi.com/caselaws?id=84540 A spark plug insulator forming part of a spark plug was treated as an insulating fitting for electrical machinery or equipment under Chapter Heading 8547, not as a general electric insulator under Heading 8546. The analysis turned on the nature of the article as a specific component wholly of insulating material, read with the Section XVI scheme for parts and the HSN notes that place spark plug bodies within Heading 8547. Because the goods were not classifiable under Heading 8546 or as spark plugs under Heading 8511, the exemption notifications linked to those headings did not apply. The note therefore confirms that classification, not the claimed exemption, governed the tax treatment. 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 A spark plug insulator forming part of a spark plug was treated as an insulating fitting for electrical machinery or equipment under Chapter Heading 8547, not as a general electric insulator under Heading 8546. The analysis turned on the nature of the article as a specific component wholly of insulating material, read with the Section XVI scheme for parts and the HSN notes that place spark plug bodies within Heading 8547. Because the goods were not classifiable under Heading 8546 or as spark plugs under Heading 8511, the exemption notifications linked to those headings did not apply. The note therefore confirms that classification, not the claimed exemption, governed the tax treatment. Case-Laws Customs Mon, 11 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84540