https://www.taxtmi.com/caselaws?id=83783 High voltage alternators or generators were held to be classifiable under Heading 85.01 of the Central Excise Tariff Act, 1985, not Heading 85.11. The products were treated as generators or alternators, while generating sets were separately listed, and Heading 85.01 was read as covering electric motors and generators excluding generating sets. The HSN Explanatory Notes and Chapter Note 2 of Chapter 85 were considered but did not justify placing the goods in Heading 85.11 merely because they could be used with internal combustion engines. The classification under Heading 85.01 was therefore maintained and the Revenue's challenge failed. en-us Tue, 22 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 17:03:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83783 High voltage alternators or generators were held to be classifiable under Heading 85.01 of the Central Excise Tariff Act, 1985, not Heading 85.11. The products were treated as generators or alternators, while generating sets were separately listed, and Heading 85.01 was read as covering electric motors and generators excluding generating sets. The HSN Explanatory Notes and Chapter Note 2 of Chapter 85 were considered but did not justify placing the goods in Heading 85.11 merely because they could be used with internal combustion engines. The classification under Heading 85.01 was therefore maintained and the Revenue's challenge failed. Case-Laws Central Excise Tue, 22 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83783