https://www.taxtmi.com/caselaws?id=89173 Electrical grade insulating paper with film backing is classifiable as an electrical insulator under CET sub-heading 8546.00 where its specific use is electrical insulation. Supply in sheets or running length, and the need to cut the material to size before use, do not displace the specific tariff entry for electrical insulators. The paper-based classification under CET sub-heading 4811.30 cannot apply once the product falls within the more specific insulator heading. Consequently, the exemption under Notification No. 64/88-C.E., claimed on the basis of the Chapter 48 classification, is unavailable. en-us Tue, 18 Aug 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89173 Electrical grade insulating paper with film backing is classifiable as an electrical insulator under CET sub-heading 8546.00 where its specific use is electrical insulation. Supply in sheets or running length, and the need to cut the material to size before use, do not displace the specific tariff entry for electrical insulators. The paper-based classification under CET sub-heading 4811.30 cannot apply once the product falls within the more specific insulator heading. Consequently, the exemption under Notification No. 64/88-C.E., claimed on the basis of the Chapter 48 classification, is unavailable. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89173