Tariff classification of bus duct systems clarified to require uniform treatment under the electrical equipment tariff heading. The Board concludes that isolated-phase and industrial bus duct systems-aluminium conductor bars in a metal duct with insulators and accessories like arrestors, surge suppressors and potential transformers, serving as connection apparatus in power-generation and distribution installations-are classifiable as electrical machinery and apparatus, and orders uniform tariff classification under the relevant electrical equipment heading to ensure consistent treatment across collectorates.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification of bus duct systems clarified to require uniform treatment under the electrical equipment tariff heading.
The Board concludes that isolated-phase and industrial bus duct systems-aluminium conductor bars in a metal duct with insulators and accessories like arrestors, surge suppressors and potential transformers, serving as connection apparatus in power-generation and distribution installations-are classifiable as electrical machinery and apparatus, and orders uniform tariff classification under the relevant electrical equipment heading to ensure consistent treatment across collectorates.
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