Classification of deflection components: transformers used in TVs are classed under the transformer tariff heading, not TV parts. Deflection components used in television receivers - including EHT/LOT/FBT transformers, deflection yokes/coils, line driver transformers, linearity coils and width coils - are classifiable in the transformer heading of the Central Excise Tariff Act, 1985 rather than the heading for television parts, because parts that in themselves constitute the article described by a tariff heading are classified in that heading even if specially designed for a specific machine.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of deflection components: transformers used in TVs are classed under the transformer tariff heading, not TV parts.
Deflection components used in television receivers - including EHT/LOT/FBT transformers, deflection yokes/coils, line driver transformers, linearity coils and width coils - are classifiable in the transformer heading of the Central Excise Tariff Act, 1985 rather than the heading for television parts, because parts that in themselves constitute the article described by a tariff heading are classified in that heading even if specially designed for a specific machine.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
