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of <h1>Uniform Classification for Circuit Breakers Over 1000 Volts Under Heading 85.37 as per Central Excise Tariff Act 1985.</h1> The Central Board of Excise & Customs has addressed the inconsistent classification of circuit breakers above 1000 volts by Central Excise Officers under the Central Excise Tariff Act, 1985. The Board has determined that these circuit breakers, based on their manufacturing process, composition, end use, and HSN Explanatory Notes, should be classified under Heading 85.37 of the Tariff. This decision aims to ensure uniformity in classification and duty levy. A detailed list of high and medium voltage circuit breakers manufactured in India, specifying their ratings, voltage, current, fault level, switching medium, and installation type, is enclosed.
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