https://www.taxtmi.com/caselaws?id=202290 Woven polyester tapes manufactured from polyester filament yarn were held not to fall under the tariff heading for electrical insulators because the record did not show any proven insulating capacity or essential insulating character. The classification could not rest on the buyer's use of the goods for taping insulated coils or for mechanical protection during assembly, since end use alone is insufficient where the product does not itself answer the description of an insulator. The tapes were therefore classified under Chapter Heading 54.06, and the departmental appeal failed. en-us Thu, 01 Jul 2010 00:00:00 +0530 Fri, 18 Feb 2011 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202290 Woven polyester tapes manufactured from polyester filament yarn were held not to fall under the tariff heading for electrical insulators because the record did not show any proven insulating capacity or essential insulating character. The classification could not rest on the buyer's use of the goods for taping insulated coils or for mechanical protection during assembly, since end use alone is insufficient where the product does not itself answer the description of an insulator. The tapes were therefore classified under Chapter Heading 54.06, and the departmental appeal failed. Case-Laws Central Excise Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202290