Uniform classification of TransmissionLineTower Hardwares & Accessories under Central Excise Tariff - Clarification regarding - Central Excise - 21/89

Uniform classification of Transmission Line Tower Hardwares Accessories under Central Excise Tariff - Clarification regarding Circular No. 21/89 Dated 5-7-1989 [From F. No. 154/18/87-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Subject : Uniform classification of Transmission Line Tower Hardwares Accessories under Central Excise Tariff - Clarification regarding Doubts have been expressed regarding the correct classification of transmission line tower hardwares and accessories, which are used for supporting or connecting the conductors and insulators in High Voltage Transmission Lines, whether under heading 85.48 as "electrical parts of machinery or apparatus" or as articles of base metals classifiable under the respective metal chapters. Some of the goods falling under this category and their reported uses are detailed below: 1. Tension Hardwares: These hardwares are used at anchor points as dead ends. 2. Suspension Hardwares: These Hardwares are used in the normal tower for suspending the conductor and attaching it to the suspension insulator. 3. Turn Buckle: A component part used in Item-1 above. 4. Vibration Dampers: This is used to minimise the vibration of high voltage conductor. 5. Perma Grip Clamps: A clamp used for tapping current from busbar conductor in a sub-span. 6. Armour Rods: A component part used in Item-2 above. 7. Spacers: It is used to prevent clashing of twin high voltage conductor. 8. Clamps and Connectors: Same as Item-5 above. 9. Midspan Compression Joints: It is used to make a joint in a high voltage conductor. 10. Repairs Sleeves: This is used to repair the high voltage conductor in case a few strands are broken. 11. Bus Post Clamps: This is used in sub-stations for supporting high voltage bus bar. 12. Corona Rings: A component part used in Item-1 or Item-2 above. 13. Rigid Spacers: Same as Item-7 above. 14. Sphere for Corona: This is used to prevent Bus-bar ends corona due to high voltage. 15. Tension clamps/Compression Dead End Clamps: These are used in Item-1 above. 16. Suspension clamps: A component part used in Item-2 above. 17. Compression Dies: This is used to make compression Joints on the high voltage conductor. 18. Corona Balls: Same as Item-14 above. 19. Spacer Dampers: A combination of Item-4 and Item-7 above. The matter has been examined. Sub-heading 85.48 covers "electrical parts of machinery and apparatus, not specified or included elsewhere in this chapter". The transmission line tower cannot be treated as either machinery or apparatus. Further, as per HSN Explanatory Notes at page 1419 pylons and portals for carrying overhead cables are to be classified according to their constituent materials under Headings 6810, 7308 etc. It is therefore, not appropriate to regard transmission line tower as a electrical apparatus. Consequently, transmission line tower hardwares and accessories cannot be considered as falling under Chapter 85. Further, the hardwares and accessories cannot also be considered as parts of metal structures classifiable under heading 73.08, as such hardwares and accessories are not actually used in the assembly of metal structures. As per Explanatory Note under heading 73.08 of HSN, parts of structures are specially designed for assembling metal structural elements of round cross-sections. In view of the above, the correct classification of transmission line tower hardwares and accessories would be according to the constituent material as articles thereof under their respective metal chapters. Field formations may be informed accordingly.