Classification of Goods — The applicant is engaged in supplying the pressure sensitive polyimide (KAPTON) film adhesive insulation tape to the Indian Railways to use as an insulator in its locomotives. The applicant sought clarification regarding the “Applicable rate of tax on supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives. The Authority ruled out that rate of tax on supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives shall be the rate of tax as applicable to goods covered under the heading 8546-Electrical Insulators of any material and therefore the rate is 18%. — Intek Tapes Private Limited, In Re… [2019] 16 TAXLOK.COM 181 (AAR-Karnataka)