https://www.taxtmi.com/caselaws?id=87681 Tariff classification of paper based synthetic resin bonded insulator sheets and boards turned on commercial parlance, trade understanding and functional identity, not material composition alone. The record indicated that the product was known in the market as an electrical insulator, and the test report did not displace that character. On that basis, the competing heading for laminated plastic sheets was not preferred, because end use and commercial description remained relevant in resolving the classification dispute. The goods were therefore classified under the electrical insulator heading rather than as laminated plastic sheets. en-us Fri, 05 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 16:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87681 Tariff classification of paper based synthetic resin bonded insulator sheets and boards turned on commercial parlance, trade understanding and functional identity, not material composition alone. The record indicated that the product was known in the market as an electrical insulator, and the test report did not displace that character. On that basis, the competing heading for laminated plastic sheets was not preferred, because end use and commercial description remained relevant in resolving the classification dispute. The goods were therefore classified under the electrical insulator heading rather than as laminated plastic sheets. Case-Laws Central Excise Fri, 05 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87681