https://www.taxtmi.com/caselaws?id=94412 Flame retardant polyester electrical insulation tape is classifiable as an electrical insulator where its commercial identity, use and essential character are those of insulation tape. Adhesive form and importation in running length do not displace that character or require classification as adhesive plastic tape. Classification follows the nature and commercial use of the goods, with customs tariff treatment aligned to corresponding excise tariff entries. The tape therefore falls under the heading for electrical insulators rather than the heading for adhesive plastic tape. 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 is classifiable as an electrical insulator where its commercial identity, use and essential character are those of insulation tape. Adhesive form and importation in running length do not displace that character or require classification as adhesive plastic tape. Classification follows the nature and commercial use of the goods, with customs tariff treatment aligned to corresponding excise tariff entries. The tape therefore falls under the heading for electrical insulators rather than the heading for adhesive plastic tape. Case-Laws Customs Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94412