https://www.taxtmi.com/caselaws?id=50587 Glass filled nylon-66 insulating liners used as rail fastening fitments were treated as plastic rail fittings rather than electrical insulators because insulation was only incidental and not their primary function. Their use in both track-circuited and non-circuited areas, together with expert certificates, railway materials and ITC classification, supported classification under sub-heading 3926.90 as other articles of plastics. The circular on insulated rail joints was inapplicable because those goods were different in character and function. en-us Mon, 19 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50587 Glass filled nylon-66 insulating liners used as rail fastening fitments were treated as plastic rail fittings rather than electrical insulators because insulation was only incidental and not their primary function. Their use in both track-circuited and non-circuited areas, together with expert certificates, railway materials and ITC classification, supported classification under sub-heading 3926.90 as other articles of plastics. The circular on insulated rail joints was inapplicable because those goods were different in character and function. Case-Laws Central Excise Mon, 19 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50587