https://www.taxtmi.com/caselaws?id=95419 Goods manufactured from mica laminated with resin were treated as classifiable as an insulator under Heading 85.46 because the product had insulating properties in its existing manufactured form. The view that it became an insulator only after heat and pressure processing was rejected as unsupported by evidence. Classification depends on the character of the goods as manufactured, and later processing will not change that classification unless it causes a chemical change and creates a new commodity. On that basis, the departmental appeal succeeded and the duty liability was restored. en-us Fri, 19 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:44:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95419 Goods manufactured from mica laminated with resin were treated as classifiable as an insulator under Heading 85.46 because the product had insulating properties in its existing manufactured form. The view that it became an insulator only after heat and pressure processing was rejected as unsupported by evidence. Classification depends on the character of the goods as manufactured, and later processing will not change that classification unless it causes a chemical change and creates a new commodity. On that basis, the departmental appeal succeeded and the duty liability was restored. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95419