https://www.taxtmi.com/caselaws?id=90604 Heat-shrinkable sleeves used in a cable sealing system were treated as not automatically falling within Heading 8547.90, because Heading 8547 is confined to insulating fittings for electrical machines, appliances or equipment and does not cover every insulating material used in cables. The earlier classification was found to have insufficiently examined whether the goods truly answered that heading, and the broader tariff context, including Headings 8546 and Chapter 39, together with the harmonised system of nomenclature, required fresh consideration. The classification under Heading 8547.90 was set aside and the matter was remanded for a fresh decision in accordance with law. en-us Tue, 09 Sep 1997 00:00:00 +0530 Mon, 10 Oct 2011 12:32:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90604 Heat-shrinkable sleeves used in a cable sealing system were treated as not automatically falling within Heading 8547.90, because Heading 8547 is confined to insulating fittings for electrical machines, appliances or equipment and does not cover every insulating material used in cables. The earlier classification was found to have insufficiently examined whether the goods truly answered that heading, and the broader tariff context, including Headings 8546 and Chapter 39, together with the harmonised system of nomenclature, required fresh consideration. The classification under Heading 8547.90 was set aside and the matter was remanded for a fresh decision in accordance with law. Case-Laws Customs Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90604