https://www.taxtmi.com/caselaws?id=50786 Glass filled nylon insulating liners used in railway track fastening were treated as track fastening components for railway construction, not as electrical insulators. The classification turned on the product's true character and end use, with an earlier Tribunal decision on an identical product applied directly. Chapter Note 2(n) of Chapter 39 and the HSN Explanatory Notes supported classification as a plastic article under Item 3926.90, while the Chapter 85 description of electrical insulators did not prevail over the item's primary function. The Revenue's proposed classification under Item 8546.00 was rejected, and the product was classified under Item 3926.90. en-us Sat, 14 Jul 2001 00:00:00 +0530 Wed, 08 Sep 2010 15:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50786 Glass filled nylon insulating liners used in railway track fastening were treated as track fastening components for railway construction, not as electrical insulators. The classification turned on the product's true character and end use, with an earlier Tribunal decision on an identical product applied directly. Chapter Note 2(n) of Chapter 39 and the HSN Explanatory Notes supported classification as a plastic article under Item 3926.90, while the Chapter 85 description of electrical insulators did not prevail over the item's primary function. The Revenue's proposed classification under Item 8546.00 was rejected, and the product was classified under Item 3926.90. Case-Laws Central Excise Sat, 14 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50786