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    <title>Circuit breakers classifiable under Heading 85.37</title>
    <link>https://www.taxtmi.com/circulars?id=6459</link>
    <description>The Board orders that the listed high and medium voltage circuit breakers manufactured in India are classifiable under Heading 85.37 of the Tariff. It explains that circuit breakers are mechanical switching devices and distinguishes Heading 85.35 (individual switching/protective apparatus) from Heading 85.37 (boards, panels and bases equipped with two or more such apparatus). Based on manufacture, composition, end use and HSN explanatory notes, and to ensure uniformity in classification and levy of duty, the Board directs the classification of the described breakers and specifies their rated voltages, currents, fault levels, interrupting media and installation details.</description>
    <language>en-us</language>
    <pubDate>Sun, 14 Jul 1991 00:00:00 +0530</pubDate>
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      <title>Circuit breakers classifiable under Heading 85.37</title>
      <link>https://www.taxtmi.com/circulars?id=6459</link>
      <description>The Board orders that the listed high and medium voltage circuit breakers manufactured in India are classifiable under Heading 85.37 of the Tariff. It explains that circuit breakers are mechanical switching devices and distinguishes Heading 85.35 (individual switching/protective apparatus) from Heading 85.37 (boards, panels and bases equipped with two or more such apparatus). Based on manufacture, composition, end use and HSN explanatory notes, and to ensure uniformity in classification and levy of duty, the Board directs the classification of the described breakers and specifies their rated voltages, currents, fault levels, interrupting media and installation details.</description>
      <category>Circulars</category>
      <law>Central Excise</law>
      <pubDate>Sun, 14 Jul 1991 00:00:00 +0530</pubDate>
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