https://www.taxtmi.com/caselaws?id=107698 Nomex Aramid Paper imported in sheet form was classified on its condition as presented and its essential character, not on its possible end use after further processing. The goods were found to be only sheets in running length that required lamination with plastic film before they could function as insulators. Distinguishing insulating materials from finished insulators, the tribunal rejected classification under heading 85.46 and upheld classification under chapter 39. The original adjudication was restored in favour of Revenue, on the basis that materials capable of being converted into insulating goods do not become insulators for tariff purposes merely because of that potential. en-us Tue, 01 Apr 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:54:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107698 Nomex Aramid Paper imported in sheet form was classified on its condition as presented and its essential character, not on its possible end use after further processing. The goods were found to be only sheets in running length that required lamination with plastic film before they could function as insulators. Distinguishing insulating materials from finished insulators, the tribunal rejected classification under heading 85.46 and upheld classification under chapter 39. The original adjudication was restored in favour of Revenue, on the basis that materials capable of being converted into insulating goods do not become insulators for tariff purposes merely because of that potential. Case-Laws Customs Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107698