https://www.taxtmi.com/caselaws?id=30711 Glass filled nylon insulating liners used in railway tracks were classified by their essential function, which was to prevent rail displacement; any insulating property was only incidental. On that basis, they did not fall under the tariff entry for electrical insulators and were treated as articles of plastics instead. The materials on record, including railway circulars, supported a distinction between insulating liners and the goods in question. The ruling also restated that where a product reasonably fits more than one tariff entry, the benefit of classification goes to the assessee. en-us Wed, 14 Nov 2007 00:00:00 +0530 Thu, 18 Sep 2008 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30711 Glass filled nylon insulating liners used in railway tracks were classified by their essential function, which was to prevent rail displacement; any insulating property was only incidental. On that basis, they did not fall under the tariff entry for electrical insulators and were treated as articles of plastics instead. The materials on record, including railway circulars, supported a distinction between insulating liners and the goods in question. The ruling also restated that where a product reasonably fits more than one tariff entry, the benefit of classification goes to the assessee. Case-Laws Central Excise Wed, 14 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30711