2017 (2) TMI 147

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.....R.) for Appellant None for respondent Per : Ramesh Nair The issue involved in the present case is the classification of welding transformers and welding rectifiers. The claim of the Revenue is that the welding machine and rectifiers is classifiable under Sub heading 8504.00 whereas the respondent sought the classification under 8468.00. 2. Shri Ashutosh Nath, Ld. AR appearing on behal....

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.... as claimed by the Revenue. On going through the tariff entries of both the chapter headings, we find that chapter heading 8468 is meant for welding machine. With regard to transformer, there is a specific entry provided under Chapter 8504. It is settled law that when the specific entry in the tariff is provided that will be given preference therefore welding transformer even though used for weldi....

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..... Therefore, these are classifiable under 85.04 as Electrical Transformer or as Rectifier. He submits that in the order-in-original the Adjudicating authority gave a specific finding that the goods in question are cleared without welding head and welding appliances, therefore, these are classifiable under 85.04 of the Central Excise Tariff. 3. Learned Counsel appearing on behalf of the responde....

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....Electric Welding Transformer which is inbuilt transformer, as it is cleared with welding accessories is classifiable under 85.50, and if the Electrical Transformer is cleared as such without welding head/ accessories it is to be classified under 85.04. In view of the earlier decision of the Tribunal in the case of CCE v. M/s A.J. Industries, reported in 1999 (108) E.L.T. 491 (T) 5998 (79) ECR 896,....