https://www.taxtmi.com/caselaws?id=93142 A high-voltage alternator designed to generate electricity for domestic or commercial use, operate with an internal combustion engine at constant speed, and remain outside automobile use was classified by reference to its technical construction and intended use. The Tribunal held that such goods fell under Heading 85.01 rather than Heading 85.11 of the Central Excise Tariff, relying on earlier classifications of similar generators and alternators under Heading 85.01. The operative principle was that classification must follow the product's technical character and end-use, not a competing heading aimed at automobile-related electrical equipment. en-us Wed, 12 May 1999 00:00:00 +0530 Tue, 08 Nov 2011 15:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93142 A high-voltage alternator designed to generate electricity for domestic or commercial use, operate with an internal combustion engine at constant speed, and remain outside automobile use was classified by reference to its technical construction and intended use. The Tribunal held that such goods fell under Heading 85.01 rather than Heading 85.11 of the Central Excise Tariff, relying on earlier classifications of similar generators and alternators under Heading 85.01. The operative principle was that classification must follow the product's technical character and end-use, not a competing heading aimed at automobile-related electrical equipment. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93142