https://www.taxtmi.com/caselaws?id=90250 Electrical insulating tapes, insulating paper, varnished cloth and related materials were treated as electrical insulators under Tariff sub-heading 8546.00 because they possessed insulating properties, were understood in trade and technical literature as insulators, and had an undisputed end-use as electrical insulators. The attempt to reopen the approved classification lacked clear reasons in the show cause notice, and the Revenue did not controvert the technical material. Applying the rule that goods with the essential character of finished goods may be classified accordingly, and preferring the specific heading over general headings, the goods were held correctly classifiable under sub-heading 8546.00. en-us Tue, 05 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 16:24:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90250 Electrical insulating tapes, insulating paper, varnished cloth and related materials were treated as electrical insulators under Tariff sub-heading 8546.00 because they possessed insulating properties, were understood in trade and technical literature as insulators, and had an undisputed end-use as electrical insulators. The attempt to reopen the approved classification lacked clear reasons in the show cause notice, and the Revenue did not controvert the technical material. Applying the rule that goods with the essential character of finished goods may be classified accordingly, and preferring the specific heading over general headings, the goods were held correctly classifiable under sub-heading 8546.00. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90250