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of <h1>Classification of Test Sets under Central Excise Tariff: Use Heading 90.30 for Electrical Testing Instruments.</h1> The circular addresses the classification of M.V. Test Sets, C.T. Test Sets, and P.T. Test Sets under the Central Excise Tariff (CET). The issue was whether these should be classified under Heading 90.30-90.31 or under Heading 85.43. M.V. Test Sets are used for high voltage testing, C.T. Test Sets for testing current transformers, and P.T. Test Sets for potential transformers. After examination, it was determined that these are instruments for checking electrical quantities, and thus should be classified under Heading 90.30 of the CET. This decision is to be communicated to relevant trade and field formations.
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