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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..... ated 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.T.Test Sets and .....

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..... st 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 test set is used for tes .....

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..... quantities (HSN Page 1526). The Heading 90.31 of the CET includes "test benches for engines and motors, electrical generators, pumps, speed indicators (P. 1529 to 1532 of HSN). 4. The matter was further examined in the Board and it is seen that these instruments are basically checking instruments for electrical quantities to examine the performance of various electrical products. So, it has be .....

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