https://www.taxtmi.com/caselaws?id=86576 HFDA 0581 semiconducting XLPE cable compound was treated as eligible for concessional duty under Notification No. 196/84-Cus. because the evidence showed it functioned as part of a cable insulation system. Technical literature and trade materials indicated that crosslinked polyethylene compounds are used in wire and cable coating and insulation, and the product's semiconducting description did not exclude it from being a cable insulating material. As the goods fell under Chapter 39 and the notification extended to cable insulating compounds under Chapters 38 and 39, the material on record was sufficient to bring the product within the exemption and support concessional duty treatment. en-us Wed, 05 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 16:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86576 HFDA 0581 semiconducting XLPE cable compound was treated as eligible for concessional duty under Notification No. 196/84-Cus. because the evidence showed it functioned as part of a cable insulation system. Technical literature and trade materials indicated that crosslinked polyethylene compounds are used in wire and cable coating and insulation, and the product's semiconducting description did not exclude it from being a cable insulating material. As the goods fell under Chapter 39 and the notification extended to cable insulating compounds under Chapters 38 and 39, the material on record was sufficient to bring the product within the exemption and support concessional duty treatment. Case-Laws Customs Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86576