Bus ducts systems (Isolated phase and Industrial) - [Chapter 85]

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.... Industrial) - [Chapter 85] There is no uniformity in the classification of bus ducts systems by the Central Excise Officers for the purpose of levy of duty in the Schedule to the Central Excise Tariff Act, 1985 (henceforth referred to as Tariff). The Central Excise Officers of different Collectorates have been classifying bus ducts systems under Heading 8537.00/8544.00 of the Tariff. The Trade....

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.... and Linking provisions are also inbuilt in the bus duct. 3. The Central Board of Excise & Customs (henceforth referred to as Board) has examined the classification of bus ducts (isolated phase and industrial). Keeping in view the process of manufacture composition of the product and its use, Explanatory Note - HSN etc., the Board is of the view that the product is classifiable under Heading 85....