1983 (7) TMI 310

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....f Transformer Bushings were imported under Bills of Entry Nos. 2538/100, dated 28-2-1977, 2668/30 & 32, dated 7-3-1977 and 2668/31, dated 7-3-1977 which were assessed to duty under Heading 85.18/27(1). A claim for assessment under Heading 85.01(1) as components of Transformers of 400 volts or alternatively under Heading 85.18/27(1) (presumably (7)), as they are used on transformers which, in turn, are used for transmission of electricity both at the point of generation and point of use and are thus integral parts of transmission system, was rejected by the Asst. Collector of Customs, on the ground that insulators are specifically mentioned under Heading 85.18/27 and the question of classifying the bushing (which is an insulator), does not a....

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....ppreciate that these transformer bushings of 145 KV are basically component parts of transformers of 66 KV above and are definitely not insulators for high voltage circuit breakers. This is supported by the fact that they are catalogued by the manufacturers as transformer bushings. They are known as such in the trade also. The various Electricity Boards insist that transformers will be supplied with bushings as terminal arrangements. Even high voltage transformers supplied by foreign manufacturers are equipped with transformer bushings and a photograph of one such transformer, imported by them, from the same supplier of the bushings in Sweden, is enclosed. The ISS 2026 also clearly specified transformer bushings for transformers and stipula....

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....l transmission system under 85.18/27(7). Shri Sunder Rajan, on the other hand, drew the Tribunal's attention to note 2 to Section XVI of the Tariff. According to this, parts of machines should fall outside Heading 85.18/27, if they are to be classified under any other heading of this Chapter. Since DTN 85.25 covers insulators of any material, Heading 85.01 is ruled out. As regards Heading 85.18/27(7) it covers "Insulators designed for use in an electrical transmission system of 400 volts or above". Only distribution transformers are covered by this sub-item and not power transformers. The bushings are insulators falling within main Heading 85.18/27 and not being elsewhere specified clearly fall within sub-item (1). Shri Jamadar then raised ....