Classification of generators and alternators under Heading 85.01 prevails over Heading 85.11 despite possible use with engines.

High voltage alternators or generators were held to be classifiable under Heading 85.01 of the Central Excise Tariff Act, 1985, not Heading 85.11. The products were treated as generators or alternators, while generating sets were separately listed, and Heading 85.01 was read as covering electric motors and generators excluding generating sets. The HSN Explanatory Notes and Chapter Note 2 of Chapter 85 were considered but did not justify placing the goods in Heading 85.11 merely because they could be used with internal combustion engines. The classification under Heading 85.01 was therefore maintained and the Revenue's challenge failed.

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Issues: Whether high voltage alternators or generators manufactured by the respondents were classifiable under Heading 85.01 or under Heading 85.11 of the Central Excise Tariff Act, 1985.

Analysis: The products in dispute were generators or alternators, while generating sets were separately reflected in the classification lists. Heading 85.01 covered electric motors and generators excluding generating sets. Heading 85.11, read with the HSN Explanatory Notes and Chapter Note 2 of Chapter 85, was not accepted as the proper entry for the goods merely because they could be used with internal combustion engines. The reasoning accepted the explanatory value of the HSN Notes, and treated the product as a generator or alternator falling within Heading 85.01 rather than Heading 85.11.

Conclusion: The correct classification was under Heading 85.01 and not Heading 85.11, so the Revenue's appeals failed.

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