https://www.taxtmi.com/caselaws?id=108117 Paper-based decorative laminated sheets manufactured for electrical use fall under Heading 85.46 where they are identifiable and traded as electrical insulators. Classification depends on the article's function and essential character rather than its constituent material; cutting or punching before use does not remove its insulating character. Chapter 39 is excluded by Note 2(n) when goods satisfy the description of electrical insulators, and the interpretative rule supports classification by essential character. The products are therefore classifiable as electrical insulators rather than plastic laminated sheets under Heading 39.20. en-us Fri, 11 Sep 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108117 Paper-based decorative laminated sheets manufactured for electrical use fall under Heading 85.46 where they are identifiable and traded as electrical insulators. Classification depends on the article's function and essential character rather than its constituent material; cutting or punching before use does not remove its insulating character. Chapter 39 is excluded by Note 2(n) when goods satisfy the description of electrical insulators, and the interpretative rule supports classification by essential character. The products are therefore classifiable as electrical insulators rather than plastic laminated sheets under Heading 39.20. Case-Laws Central Excise Fri, 11 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108117