Central Excise - Classification of M.V. Test Sets, C.T. Test Sets & P.T. Test Sets - Whether under Heading 90.30-90.31 or under heading 85.43 of the CET

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....rom F.No. 13/l/90-CX-I] Government of India Central Board of Excise & Customs New Delhi Subject : Central Excise - Classification of M.V. Test Sets, C.T. Test Sets & P.T. Test Sets - Whether under Heading 90.30-90.31 or under heading 85.43 of the CET. A doubt has been raised regarding the correct classification of M.V. Test Equipments, C.T.Test Sets and P.T.Test Sets as to whether classifiabl....

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....nd phase angle of the transformer under test is obtainable by adjustments of the potentiometers provided on the set. The C.T.Test Set is a custom built equipment. The specifications vary as per customers' requirements. Normally the current ranges covered are 0.577 A or 1 A or 5 A or their combinations. (iii) Potential transformer test set is used for testing accuracy of potential transformers wit....