https://www.taxtmi.com/caselaws?id=89447 Welding machines incorporating transformers are classifiable under Tariff Heading 85.15 rather than Heading 84.04 where the transformer is an integral part of the machine. The Explanatory Notes distinguish inbuilt transformers within welding machines from separately presented transformers used with welding appliances. Product catalogues and literature establishing that the transformer forms part of the welding machine support classification as welding machinery, not as transformers simpliciter. The stated conclusion rejects classification under Heading 84.04 and places the goods under Heading 85.15. en-us Fri, 13 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 11:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89447 Welding machines incorporating transformers are classifiable under Tariff Heading 85.15 rather than Heading 84.04 where the transformer is an integral part of the machine. The Explanatory Notes distinguish inbuilt transformers within welding machines from separately presented transformers used with welding appliances. Product catalogues and literature establishing that the transformer forms part of the welding machine support classification as welding machinery, not as transformers simpliciter. The stated conclusion rejects classification under Heading 84.04 and places the goods under Heading 85.15. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89447