https://www.taxtmi.com/caselaws?id=280105 Industrial laminated sheets without copper cladding were held classifiable as electrical insulators under Heading 8546.00, because Heading 39.20.31 is displaced by Chapter Note 2(n) to Chapter 39 where the goods are themselves articles of Section XVI; the Tribunal treated the laminates as insulators by their functional character, not mere raw material. Industrial laminates with copper cladding were not treated as electrical insulators under Heading 8546.00 and were classified under the copper foil entry, since the copper component was the determinative tariff feature. The Revenue's appeals failed and the appellate classification in favour of the assessees was sustained. en-us Thu, 16 Feb 1989 00:00:00 +0530 Sat, 20 Apr 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280105 Industrial laminated sheets without copper cladding were held classifiable as electrical insulators under Heading 8546.00, because Heading 39.20.31 is displaced by Chapter Note 2(n) to Chapter 39 where the goods are themselves articles of Section XVI; the Tribunal treated the laminates as insulators by their functional character, not mere raw material. Industrial laminates with copper cladding were not treated as electrical insulators under Heading 8546.00 and were classified under the copper foil entry, since the copper component was the determinative tariff feature. The Revenue's appeals failed and the appellate classification in favour of the assessees was sustained. Case-Laws Central Excise Thu, 16 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280105