Central Excise - Classification of track insulating liners used by the Railways - Regarding

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.... of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Classification of track insulating liners used by the Railways - Regarding. I am directed to say that doubts have arisen about the classification of track insulating materials of plastics such as insulating liners, insulating end post, insulating plates, glass filled nylon liners,....

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....3. The matter has been examined in depth by the Board. HSN note at page 1406 explains that insulators are made of any insulating material including plastic and are used on outdoor cables for example, electrical traction systems (railway, tramway, trolley buses etc.). As per the information provided by Indian Railways and Rail India Technical & Economic Services (RITES), the goods in question are u....