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2007 (11) TMI 232 - AT - Central ExciseOn basis of various tests of classification, transmission line can’t be considered as electrical “apparatus” - appellants plea for classification of conductors as parts of electrical apparatus doesn’t succeed - transmission line & electrical machinery/apparatus are different as transmission lines carry electricity from one point to another, whereas electrical machinery/apparatus use electrical energy for performing specific functions –hence for electric goods CH 85.44 is appropriate than 85.48
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