https://www.taxtmi.com/caselaws?id=30370 Imported fibre glass sheets supplied in running length were treated as battery separators under Heading 8507 because tariff classification depended on their functional identity and commercial suitability for use as separators, not on whether they had been cut to size before import. The HSN notes to Heading 85.07 recognised battery separators of any material and did not exclude roll form merely because further cutting was required. Following its earlier classification ruling on identical goods, the Tribunal applied the same test and concluded that use by battery manufacturers as separator material supported classification under Heading 8507 and the linked exemption. en-us Wed, 07 May 2008 00:00:00 +0530 Sat, 23 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30370 Imported fibre glass sheets supplied in running length were treated as battery separators under Heading 8507 because tariff classification depended on their functional identity and commercial suitability for use as separators, not on whether they had been cut to size before import. The HSN notes to Heading 85.07 recognised battery separators of any material and did not exclude roll form merely because further cutting was required. Following its earlier classification ruling on identical goods, the Tribunal applied the same test and concluded that use by battery manufacturers as separator material supported classification under Heading 8507 and the linked exemption. Case-Laws Customs Wed, 07 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30370