Central Excise - Classification of M.V. Test Sets, C.T. Test Sets & P.T. Test Sets - Whether under Heading 90.30-90.31 or under heading 85.43 of the CET
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Classification of electrical test sets as measuring instruments shifts them into the measuring-instruments tariff category. The Board concluded that M.V. Test Sets, C.T. Test Sets and P.T. Test Sets are custom-built instruments used to measure or check electrical quantities and performance (high-voltage dielectric testing, current and potential comparison and adjustment) and therefore should be classified under Heading 90.30 as instruments and apparatus for measuring or checking electrical quantities.
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 electrical test sets as measuring instruments shifts them into the measuring-instruments tariff category.
The Board concluded that M.V. Test Sets, C.T. Test Sets and P.T. Test Sets are custom-built instruments used to measure or check electrical quantities and performance (high-voltage dielectric testing, current and potential comparison and adjustment) and therefore should be classified under Heading 90.30 as instruments and apparatus for measuring or checking electrical quantities.
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