https://www.taxtmi.com/caselaws?id=89447 Welding machines incorporating an inbuilt transformer were classified under Tariff Heading 85.15, not as transformers under Tariff Heading 84.04. The Tribunal relied on its earlier decision between the same parties on the same product and found no reason to depart from it. It held that Heading 85.15 covers welding machines that may include a transformer as part of the machine, while the note on separate transformers and welding appliances applies only where the transformer is not inbuilt. Product literature showed the transformer formed part of the welding machine itself, supporting classification 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 an inbuilt transformer were classified under Tariff Heading 85.15, not as transformers under Tariff Heading 84.04. The Tribunal relied on its earlier decision between the same parties on the same product and found no reason to depart from it. It held that Heading 85.15 covers welding machines that may include a transformer as part of the machine, while the note on separate transformers and welding appliances applies only where the transformer is not inbuilt. Product literature showed the transformer formed part of the welding machine itself, supporting classification under Heading 85.15. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89447