https://www.taxtmi.com/caselaws?id=114721 Imported glass rings were assessed in the condition in which they were presented, and because they required further processing before they could function as insulators, they were not classifiable as electrical insulators under Heading 8546. Their mere glass composition and the material's poor conductivity did not make them completed insulators, and they lacked any special shape or design making them suitable only for that use. Rule 2(a) of the General Rules for Interpretation was held inapplicable because the goods, as imported, were only raw material for manufacture of insulators. They were therefore classifiable as articles of glass under Heading 7020, and the appeal failed. en-us Fri, 17 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 13:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114721 Imported glass rings were assessed in the condition in which they were presented, and because they required further processing before they could function as insulators, they were not classifiable as electrical insulators under Heading 8546. Their mere glass composition and the material's poor conductivity did not make them completed insulators, and they lacked any special shape or design making them suitable only for that use. Rule 2(a) of the General Rules for Interpretation was held inapplicable because the goods, as imported, were only raw material for manufacture of insulators. They were therefore classifiable as articles of glass under Heading 7020, and the appeal failed. Case-Laws Customs Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114721