Classification of servo voltage stabilizers turns on Explanatory Notes and technical evidence, with matter remanded for fresh determination.

Servo controlled voltage stabilizers and their spare parts were disputed for classification between Heading 85.04, covering electrical transformers, static converters and inductors, and Heading 90.32, covering automatic regulating or controlling instruments and apparatus. The analysis noted that the chapter heading alone could not determine classification, and that the Explanatory Notes, being relevant to the Harmonized System, specifically include automatic regulators of electrical quantities within Heading 90.32. The record, including the affidavit and Explanatory Notes, established only a prima facie case for the assessee's claimed classification, and proper classification required further evidence and independent technical input. The challenge succeeded, the prior classification order was set aside, and the matter was remanded for fresh determination.

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Issues: Whether servo controlled voltage stabilizers and their spare parts were classifiable under Heading 85.04 as electrical transformers or under Heading 90.32 as automatic regulating or controlling instruments and apparatus.

Analysis: Heading 85.04 covers electrical transformers, static converters and inductors, while Heading 90.32 covers automatic regulating or controlling instruments and apparatus. The chapter heading cannot be used as a basis for classification. Since both headings reproduce the Harmonized System of Nomenclature, the Explanatory Notes are relevant. Those notes specifically include automatic regulators of electrical quantities within Heading 90.32. The material on record, including the affidavit and the Explanatory Notes, only established a prima facie case for the assessee's claimed classification, and the proper classification required consideration of evidence and independent technical input.

Conclusion: The assessee's challenge succeeded and the earlier classification order was set aside, with the matter sent back for fresh determination of classification by the Assistant Commissioner.

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