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 ... Summary
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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