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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.... Circular No. 7/90 Dated 31-5-1990 [From 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....

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....e fed to this C.T.Test Set and comparison is done. The ratio and 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 tes....