Tariff classification of a high-voltage alternator turns on technical character and intended non-automobile use, not the competing automobile heading.

A high-voltage alternator designed to generate electricity for domestic or commercial use, operate with an internal combustion engine at constant speed, and remain outside automobile use was classified by reference to its technical construction and intended use. The Tribunal held that such goods fell under Heading 85.01 rather than Heading 85.11 of the Central Excise Tariff, relying on earlier classifications of similar generators and alternators under Heading 85.01. The operative principle was that classification must follow the product's technical character and end-use, not a competing heading aimed at automobile-related electrical equipment.

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Issues: Whether the appellant's alternator was classifiable under Heading 85.01 or Heading 85.11 of the Central Excise Tariff.

Analysis: Classification depended on the technical construction of the product and its end-use. The alternator was designed to generate high-voltage electricity for domestic or commercial use, operated with an internal combustion engine at constant speed, and was not intended for automobile use. The Tribunal also noted that earlier decisions had classified similar high-voltage generators and alternators under Heading 85.01.

Conclusion: The alternator was classifiable under Heading 85.01 and not under Heading 85.11.

Ratio Decidendi: For classification under the Central Excise Tariff, a high-voltage alternator designed for non-automobile use is ifiable according to its technical character and intended use, and not by a later competing heading covering automobile-related electrical equipment.

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