https://www.taxtmi.com/caselaws?id=94412 Flame retardant polyester electrical insulation tape was treated as adhesive tape with electrical insulating properties, but classification followed its commercial identity and essential character rather than its adhesive form or running length. Goods commercially understood and used as insulation tape were held to fall under the tariff heading for electrical insulators, and the need for cutting before use did not change that character. Earlier decisions on insulation materials were applied, and customs classification was read consistently with the corresponding excise tariff entries. The article was therefore classifiable under Heading 8546 and not under Heading 3919. en-us Tue, 18 May 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94412 Flame retardant polyester electrical insulation tape was treated as adhesive tape with electrical insulating properties, but classification followed its commercial identity and essential character rather than its adhesive form or running length. Goods commercially understood and used as insulation tape were held to fall under the tariff heading for electrical insulators, and the need for cutting before use did not change that character. Earlier decisions on insulation materials were applied, and customs classification was read consistently with the corresponding excise tariff entries. The article was therefore classifiable under Heading 8546 and not under Heading 3919. Case-Laws Customs Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94412