TaxTMI 
TaxTMI 
1997 (8) TMI 381
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....ity has held that the goods to be assessable under Tariff Heading 85.04, while the assessee seeks the classification of the same under Tariff Heading 85.43. The Tariff Heading 85.04 reads as under :- "Electrical Transformers, Static Converters (for example, rectifiers) and inductors." The Tariff Heading 85.43 on the other hand reads as under :- "Electrical Machines and Apparatus, having individual functions not specified or included elsewhere in this chapter." 3. The learned Advocate for the appellant Shri Jagadesan has pleaded that the item could not be classified under Tariff Heading 85.04 for the simple reason that these transformers are not used in the manner as known to the trade and are for certain specific uses. He h....
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....oods or the apparatus perform the function of transformer only. He has pleaded that in this view of the matter if the whole thing is housed in one shell what has to be seen is functionally whether the item in question can be taken to be a transformer. He has pleaded it makes no difference if the transformers in question answers to a specific use. He has also referred us to the explanatory notes under HSN. He has pleaded it is clearly set out thereunder that all kinds of transformers are covered under Tariff Heading 85.04. Regarding the limitation, the revenue has appealed before us. He has pleaded that the ground taken is that the heading classified would applicable for all the passed clearances. He, however, could not point out how any ele....
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....secondary windings take the form of a common ring which is encircled by two or more rings of magnetic material distributed around its periphery, the transformer is termed a shell-type transformer (Fig. 10-17). Actually, "core-type" (or "core-form") in U.S. power-transformer engineering usage means that the coils are cylindrical and concentric (the outer winding over the inner) whereas "shell-type" (or "form") denotes large pancake coils which are stacked or interleaved to make primary-secondary (P-S) groups. Primary-secondary-primary (P-S-P) grouping is common but P-S-P-S-P is often used. In actual practice the cylindrical-concentric coil structure is sometimes used with an enclosing (shell-form) core, in single phase, or with a five-legged....
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....), continuous 5 Output (kVA), continuous 5 Output (kVA), continuous 5 Rated current (mA) 50 Rated current (mA) 25 Rated current (mA) 16 Impedance voltage (%) approx. 4 Impedance voltage (%) approx. 7 Impedance voltage (%)    approx. 11 Frequency (Hz) 50 and 60 Frequency (Hz) 50 and 60 Frequency (Hz) 50 and 60 11. We observe that the goods which answer to the use of transformer, the functional ratings as could be seen from the HSN notes is given in terms of KVA i.e. Kilo volt Amperes. It is pertinent in this case to refer to HSN notes under Tariff Heading 85.04 which reads as under : (I) ELECTRICAL TRANSFORMERS Electrical transformers are apparatus which, without having any moving....
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....ns, distributing stations or sub-stations. The frequency may vary from mains frequencies up to very high radio frequencies. The power-handling capacity of a transformer is the kilovolt-ampere (kVA) output based on continual use at the rated secondary voltage (or amperage, when applicable) and at the rated frequency without exceeding the rated temperature limitations. Transformers for electric welding equipment presented separately without their welding heads or welding appliances are classified in this heading. However, they are excluded (Heading 85.15) when presented together with their welding heads or welding appliances. The heading also covers induction coils, a kind of transformer in which an intermittent or fluctuating direct....
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....ifically by heading of any other chapter of the nomenclature is not excluded by the operation of a legal note to Section XVI or to this chapter. It is further elaborated that most of the appliance of this heading consist of an assembly and electrical goods or parts (valves, transformers, capacitors, chokes, resistors etc.) operating wholly electrically. It is thus seen that for an item to fall under this heading it is to be first shown that the particular item should not fall under any other heading or Chapter 85. Further, it is seen that the goods which are falling under this heading by themselves should comprise of any number of electrical goods put together. 14. We observe that the items in question as has been brought out above ....