1998 (11) TMI 189

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....ppellants. None, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - These are three appeals filed by the Revenue involving issue regarding classification of welding machines whether under Heading 85.15 as claimed by the assessee or 85.04 as claimed by the Revenue. 2. As no one was present on behalf of the respondents we heard ld. DR and perused the records. Ld. DR reit....

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....plicitors is not correct. The pamphlet produced has clearly indicated that it is a welding machine. As rightly pointed out in the certificate produced by the respondents from an expert that a transformer does not perform the function of welding. We also observe from reading all the Explanatory Notes under Tariff Heading 85.15 that welding machines may incorporate a transformer within itself or it ....