https://www.taxtmi.com/caselaws?id=50259 Composite Nomex Mica Paper and mica paper-based products made with insulating paper, adhesives and other materials were treated as electrical insulators because, as cleared, they had acquired the essential character of insulation goods and were used for insulating cables and machine parts. Heading 68.07 was confined to articles of mica or similar materials and did not extend to composite articles made with other materials. Later processes such as cutting, winding, heating, pressing or curing did not change the classification. On that basis, the goods were classifiable under Heading 85.46 as electrical insulators, supported by the HSN Explanatory Notes and prior classification practice. en-us Tue, 19 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 16:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50259 Composite Nomex Mica Paper and mica paper-based products made with insulating paper, adhesives and other materials were treated as electrical insulators because, as cleared, they had acquired the essential character of insulation goods and were used for insulating cables and machine parts. Heading 68.07 was confined to articles of mica or similar materials and did not extend to composite articles made with other materials. Later processes such as cutting, winding, heating, pressing or curing did not change the classification. On that basis, the goods were classifiable under Heading 85.46 as electrical insulators, supported by the HSN Explanatory Notes and prior classification practice. Case-Laws Central Excise Tue, 19 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50259