https://www.taxtmi.com/caselaws?id=93187 Classification of electric welding transformers and rectifiers depends on how the goods are cleared: when presented with welding accessories, they fall under Heading 85.50 as welding equipment; when cleared without a welding head or welding accessories, they fall under Heading 85.04 as ordinary electrical transformers or rectifiers. The Tribunal followed an earlier view distinguishing equipment supplied as complete welding machinery from goods supplied without the relevant attachments. On that basis, the Revenue's classification position was accepted. en-us Thu, 18 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 18:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93187 Classification of electric welding transformers and rectifiers depends on how the goods are cleared: when presented with welding accessories, they fall under Heading 85.50 as welding equipment; when cleared without a welding head or welding accessories, they fall under Heading 85.04 as ordinary electrical transformers or rectifiers. The Tribunal followed an earlier view distinguishing equipment supplied as complete welding machinery from goods supplied without the relevant attachments. On that basis, the Revenue's classification position was accepted. Case-Laws Central Excise Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93187