Circular No. 6/88-CX.3 Dated 19-4-1988
Classification 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 of the Central Excise covers, inter alia, self-adhesive tapes of plastics. Therefore, self-adhesive electrical insulating tapes of plastics would also normally appear to be covered under heading No. 39.19. However, Chapter note 2(n) of Chapter 39 excludes articles of Section XVI (machines and mechanical or electrical appliances). Chapter 85 falls under Section XVI of the Central Excise Tariff. Heading No. 85.46 of Chapter 85 covers electrical insulators of any material. However, attention is invited to H.S.N. Explanatory notes under H.S.N. Heading No. 85.46 (pages 1406-1407), which indicate the types of insulators which would merit classification under this heading. In such notes, special mention has been made of chain suspension insulators, rigid insulators etc. All such insulators have some 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 those as self-adhesive tapes of plastics only.
3. Accordingly, it is clarified that self-adhesive electrical insulating tapes of plastics would be appropriately classifiable under heading No. 39.19 of the Central Excise Tariff as self-adhesive tapes of plastics.
4. The trade interests may be suitably advised.
5. All pending assessments may be finalised on the above basis.
[F. No. 93/59/87-CX.3]