https://www.taxtmi.com/circulars?id=6079 The Board concluded that plastic track insulating liners and related components used in insulated rail joints to prevent current flow are excluded from the plastics chapter and are classifiable as electrical insulators under the tariff heading for insulating electrical goods, so classification follows their insulation function rather than constituent plastic material. en-us Tue, 26 Mar 1996 00:00:00 +0530 Tue, 30 Jun 2009 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6079 The Board concluded that plastic track insulating liners and related components used in insulated rail joints to prevent current flow are excluded from the plastics chapter and are classifiable as electrical insulators under the tariff heading for insulating electrical goods, so classification follows their insulation function rather than constituent plastic material. Circulars Central Excise Tue, 26 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6079