https://www.taxtmi.com/caselaws?id=107682 Blue glass filled polycarbonate strips imported in running length were treated as electrical insulating material because they possessed insulating properties and were intended for use as insulators in relays. The need for cutting and punching before use did not alter their essential character, and such limited processing was not enough to take them out of the classification for electrical insulators. Applying earlier decisions on laminated sheets and paper-based insulators, the goods were classified under Heading 8546.90 and excluded from Heading 3926.90 as material requiring further working. en-us Thu, 23 Jan 2003 00:00:00 +0530 Sat, 24 Mar 2012 12:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107682 Blue glass filled polycarbonate strips imported in running length were treated as electrical insulating material because they possessed insulating properties and were intended for use as insulators in relays. The need for cutting and punching before use did not alter their essential character, and such limited processing was not enough to take them out of the classification for electrical insulators. Applying earlier decisions on laminated sheets and paper-based insulators, the goods were classified under Heading 8546.90 and excluded from Heading 3926.90 as material requiring further working. Case-Laws Customs Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107682