Transformer parts exemption under Notification No. 160/86 upheld for Heading 85.04 goods despite exclusion of complete transformers.

Transformer tanks, frames, radiators and other parts classified under Heading 85.04 remained eligible for Notification No. 160/86, because the exclusion of transformers and chokes for fluorescent tubes did not extend to parts of transformers. The tribunal relied on its earlier view that a notification denying benefit to complete transformers could not, by itself, be applied to transformer parts where their classification as parts was undisputed. The Revenue's attempt to deny the exemption therefore failed, and the benefit of the notification was affirmed for the goods in question.

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Issues: Whether the benefit of Notification No. 160/86 dated 1-3-1986 was available to transformer tanks, frames, radiators and other parts of transformers classified under Heading 85.04.

Analysis: The Tribunal noted that its earlier decisions had already held that the exclusion of transformers and chokes for fluorescent tubes from the notification did not extend to the parts of transformers. As the Revenue did not dispute the classification of the goods as parts of transformers under Heading 85.04, the notification could not be denied merely because complete transformers were outside its scope.

Conclusion: The parts of transformers remained entitled to the benefit of the notification, and the Revenue's appeal had no merit.

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