https://www.taxtmi.com/caselaws?id=89173 Electrical grade insulating paper (film backed) was held to fall under CET sub-heading 8546.00 as electrical insulators because classification depended on the product's nature and use as insulation, not on the fact that it was supplied in running length or required cutting to size. The paper-based heading under CET sub-heading 4811.30 could not prevail once the article was specifically used as an electrical insulator. On that basis, the exemption under Notification No. 64/88-C.E. based on the lower classification had no application. 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 (film backed) was held to fall under CET sub-heading 8546.00 as electrical insulators because classification depended on the product's nature and use as insulation, not on the fact that it was supplied in running length or required cutting to size. The paper-based heading under CET sub-heading 4811.30 could not prevail once the article was specifically used as an electrical insulator. On that basis, the exemption under Notification No. 64/88-C.E. based on the lower classification had no application. Case-Laws Central Excise Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89173