https://www.taxtmi.com/caselaws?id=91825 Electric transformers cleared separately for use with an electric arc furnace were classifiable under Heading 85.04 as transformers, not as parts of the furnace under Heading 85.14. The goods were identifiable in their own right and were cleared under separate excise documents, and the presence of a specific tariff heading for electrical transformers meant Section Note 2(a) governed classification. Section Note 4 of Section XVI did not displace that specific heading merely because the transformers were specially designed to operate with the furnace. HSN explanatory notes also supported classification of specially designed transformers under the transformer heading. The transformers were therefore correctly classified under Heading 85.04, and the appeal failed. en-us Wed, 26 May 1999 00:00:00 +0530 Fri, 21 Oct 2011 12:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91825 Electric transformers cleared separately for use with an electric arc furnace were classifiable under Heading 85.04 as transformers, not as parts of the furnace under Heading 85.14. The goods were identifiable in their own right and were cleared under separate excise documents, and the presence of a specific tariff heading for electrical transformers meant Section Note 2(a) governed classification. Section Note 4 of Section XVI did not displace that specific heading merely because the transformers were specially designed to operate with the furnace. HSN explanatory notes also supported classification of specially designed transformers under the transformer heading. The transformers were therefore correctly classified under Heading 85.04, and the appeal failed. Case-Laws Central Excise Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91825