Classification of self-adhesive electrical insulating tapes of plastics - Regarding

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.... of self-adhesive electrical insulating tapes of plastics - Regarding. A doubt has been raised as to whether self-adhesive electrical insulating tapes of plastics should be classifiable under heading No. 39.19 of the Central Excise Tariff as self-adhesive tapes of plastics or under heading No. 85.46 of the Central Excise Tariff as Insulators. 2. The matter has been examined. Heading No. 39.19 o....

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....me special shape or construction or size for use as insulators. Therefore, self-adhesive electrical insulating tapes of plastics which generally are in roll form would not appear to be having any special shape, size or construction for use as insulators. On the Customs side also, it has been the practice not to treat self-adhesive electrical insulating tapes of plastics as insulators but to treat ....