Classification of Isolated Phase Bus-duct and Industrial Busducts whether under Chapter heading 85.37 or 85.44.

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.... Government of India Central Board of Excise & Customs New Delhi Subject : Classification of Isolated Phase Bus-duct and Industrial Busducts whether under Chapter heading 85.37 or 85.44. Doubts have been raised regarding correct classification of Isolated Phase Bus-ducts and Industrial Bus-ducts whether under heading No.85.37 or 85.44. 2. For the manufacture of these bus-ducts, a....

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....nd industrial bus-duct is to transit large current concentrations from generator to transformer and other auxiliary station equipment to the power house, hence these are classifiable under heading 85.44 as these are a type of insulated electric conductors. It could also be viewed that the lightening arrestors, surge suppressors, potential transformers etc. supplied with the bus-ducts are not parts....

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....ence was also of the view that, by virtue of Rule (4) of the Interpretative Rules, the products under dispute which were more akin to the products classifiable under heading 85.44, were appropriately classifiable under that heading. 6. Board has partially accepted the above recommendation of the Conference and accordingly it is clarified that bus-ducts (isolated phase and industrial) will merit....