Tariff were amended so as to exclude insulators and insulating fittings from the scope of these items. This, of course ... effect that the item did not include electrical insulators and insulating fittings also came in for mention but the Court held that the porcelain shells
this Heading e.g. Chain suspension insulators, Rigid insulator etc. Whereas Heading 8547.00 covers those insulating fittings which are used for electrical machines appliances ... Chain suspension insulators, Rigid insulator etc. It had been argued before us that Heading 8547 covers insulating fittings for electrical machines, appliances or equipments being
sheets had insulating properties but that alone would not justify them to be called "insulators" or "insulating fittings". It is well ... electrically insulating material, viz. plastics, paper, glass, etc., should not be said to be "insulators", if not "insulating fittings
insulator, it has gone beyond the scope of being just a insulator which is covered by heading 85.46 and it has become a insulating fitting ... making connections to or in electrical circuits...insulators of any materials; insulating fittings for electrical equipment;
1) Not elsewhere specified
insulator, it has gone beyond the scope of being just a insulator which is covered by Heading 85.46 and it has become a insulating fitting ... making connections to or in electrical circuits, ... insulators of any materials; insulating fittings for electrical equipment;
(1) Not elsewhere specified
would have been easier to operate. Since insulators insulate and since stronger, larger, more resistant insulators are needed for very high voltages, it does ... this authoritative work. Under Insulators of any material (85.25), are grouped insulators like suspension insulators, rigid insulators and leading-in insulators for guiding cables
heading reads as under :
"Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components ... disputed that the impugned goods are insulating fittings for electrical machines but what is claimed is that these are not made wholly of insulating material
given by the appellants, that the goods in question were insulating fittings.
3. The Appellate Collr. upheld the Asstt. Collector's order holding that ... bushings were correctly held as an insulators. He explained that both items in question were insulating fittings for electrical items and that they were correctly
making connections to or in electrical circuits; ... insulators of any materials; insulating fittings for electrical equipment; ....
(1) Not elsewhere specified 100%
(2) Electrical capacitors, fixed ... however, not merely insulated mechanical support or basis for insulating conductors or live parts, unlike the usual insulating fittings"; nevertheless, it does not appear
that the goods should be reclassified under sub-heading (1) as insulating fittings. The appellants' plea is that the fuse-body is used ... were made completely of insulating material and, therefore, could not be considered as part of fuse but as insulating fitting in general. The Collector appears
