Tariff classification of welding machines with built-in transformers upheld under Heading 85.15, not as separate transformers.

Welding machines incorporating an inbuilt transformer were classified under Tariff Heading 85.15, not as transformers under Tariff Heading 84.04. The Tribunal relied on its earlier decision between the same parties on the same product and found no reason to depart from it. It held that Heading 85.15 covers welding machines that may include a transformer as part of the machine, while the note on separate transformers and welding appliances applies only where the transformer is not inbuilt. Product literature showed the transformer formed part of the welding machine itself, supporting classification under Heading 85.15.

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Issues: Whether welding machines manufactured by the assessee were classifiable under Tariff Heading 85.15 as claimed by the assessee or under Tariff Heading 84.04 as claimed by the Revenue.

Analysis: The Tribunal followed its earlier decision between the same parties on the same product and found no reason to depart from it. It held that the goods were welding machines and not transformers simpliciter. The Explanatory Notes to Tariff Heading 85.15 covered welding machines which may incorporate a transformer within the machine, whereas the Revenue's reliance on the note dealing with a separate transformer and welding appliances applied only where the transformer was not inbuilt. The catalogue and product literature showed that the transformer formed part of the welding machine itself and was not separately presented as an associated transformer with welding equipment.

Conclusion: The welding machines were classifiable under Tariff Heading 85.15 and not under Tariff Heading 84.04. The Revenue's appeals were rejected.

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