https://www.taxtmi.com/caselaws?id=86616 PVC log rolls used for electrical insulation were treated as electrical insulators under Heading 8546.90 rather than as plastic articles under Heading 3919.90. The classification was guided by prior Tribunal rulings that insulation materials made from polyester film and PVC fall within the electrical insulator heading, and the position was supported by a CBEC circular stating that self-adhesive insulating tapes of plastics are classifiable under Heading 8546.00. On that settled basis, and with the departmental concession that the issue was covered against revenue, the reclassification claim was rejected. en-us Thu, 06 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 10:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86616 PVC log rolls used for electrical insulation were treated as electrical insulators under Heading 8546.90 rather than as plastic articles under Heading 3919.90. The classification was guided by prior Tribunal rulings that insulation materials made from polyester film and PVC fall within the electrical insulator heading, and the position was supported by a CBEC circular stating that self-adhesive insulating tapes of plastics are classifiable under Heading 8546.00. On that settled basis, and with the departmental concession that the issue was covered against revenue, the reclassification claim was rejected. Case-Laws Customs Thu, 06 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86616