https://www.taxtmi.com/caselaws?id=102879 Paper-based industrial laminated sheets used as electrical insulation sheets were treated as electrical insulation products for tariff classification purposes. The Tribunal relied on earlier decisions involving identical goods, which had consistently placed such sheets under Heading 8546.00 of the Central Excise Tariff Act, 1985. Finding no reason to depart from that line of authority, it sustained the lower authority's classification under Heading 8546.00 rather than Heading 3920.30. The document thus confirms that prior coordinate rulings on identical goods can control the tariff entry for electrical insulation sheets. en-us Wed, 24 Oct 1990 00:00:00 +0530 Thu, 16 Feb 2012 16:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102879 Paper-based industrial laminated sheets used as electrical insulation sheets were treated as electrical insulation products for tariff classification purposes. The Tribunal relied on earlier decisions involving identical goods, which had consistently placed such sheets under Heading 8546.00 of the Central Excise Tariff Act, 1985. Finding no reason to depart from that line of authority, it sustained the lower authority's classification under Heading 8546.00 rather than Heading 3920.30. The document thus confirms that prior coordinate rulings on identical goods can control the tariff entry for electrical insulation sheets. Case-Laws Central Excise Wed, 24 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102879