https://www.taxtmi.com/caselaws?id=102216 The Tribunal allowed the appeal, setting aside the initial classification under Heading 5603.00 and directing a reevaluation of the non-woven fabrics laminated with plastic under Heading 85.46 by the Commissioner (Appeals) based on evidence of its predominant use as electrical insulation. The decision emphasized the functional use criterion over material composition, aligning with the specific classification criteria under Heading 85.46 for electrical insulating materials. en-us Fri, 13 Oct 2000 00:00:00 +0530 Tue, 14 Feb 2012 11:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102216 The Tribunal allowed the appeal, setting aside the initial classification under Heading 5603.00 and directing a reevaluation of the non-woven fabrics laminated with plastic under Heading 85.46 by the Commissioner (Appeals) based on evidence of its predominant use as electrical insulation. The decision emphasized the functional use criterion over material composition, aligning with the specific classification criteria under Heading 85.46 for electrical insulating materials. Case-Laws Central Excise Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102216