https://www.taxtmi.com/caselaws?id=87100 Classification of a ready-to-fit arc chamber insulator turns on whether it functions as a mere conductor insulator or as an insulating fitting for electrical apparatus. Heading 85.46 covers insulators used to fix, support or guide conductors while insulating them. Heading 85.47 covers insulating fittings for electrical machinery or apparatus, including circuit-breaker parts, where articles are wholly insulating or designed for insulation despite additional functions. As the item was specifically fitted to and formed part of a circuit breaker, it falls under sub-heading 8547.10 rather than sub-heading 8546.20. en-us Thu, 21 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87100 Classification of a ready-to-fit arc chamber insulator turns on whether it functions as a mere conductor insulator or as an insulating fitting for electrical apparatus. Heading 85.46 covers insulators used to fix, support or guide conductors while insulating them. Heading 85.47 covers insulating fittings for electrical machinery or apparatus, including circuit-breaker parts, where articles are wholly insulating or designed for insulation despite additional functions. As the item was specifically fitted to and formed part of a circuit breaker, it falls under sub-heading 8547.10 rather than sub-heading 8546.20. Case-Laws Customs Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87100