1998 (4) TMI 315

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.... Appellant. Shri T. Premkumar, SDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicants filed classification lists classifying welding machines and also welding transformers under Heading 85.15. After issue of show cause notice, the jurisdictional officer classified the welding transformer under Heading 8504. Under another show cause notice, the differential duty....

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....i T. Premkumar, ld. SDR relied upon the Explanatory notes in the HSN to maintain that all transformers irrespective of the function for which they are manufactured, would continue to fall under Heading 8504. 5. Shri Banerjee, ld. Advocate countered by stating that at best HSN can be of persuasive value and cannot be the basis for deciding the classification under Central Excise Tariff. He ....

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.... (CEGAT), the CEGAT have held that since the Central Excise Tariff is based on HSN, the Explanatory notes to HSN have high persuasive value. In the cited judgment, the Supreme Court has placed the HSN Explanatory notes at a level higher than the publication made by ISI. We have also seen the rules for interpretation of the Tariff as also the Section notes for classification of the parts. Rule 3A o....