TMI Blog1998 (5) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... iled classification list for their product Welding Machine. Under this product they made following :- Welding Transformer (a) Air Cooled, (b) Oil Cooled (c) Welding rectifier and (d) High frequency Unit. They claimed, classification under sub-heading 8515.00. The Assistant Collector, however, issued show cause notice that the welding transformer is basically a transformer and would merit classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... welding appliances are classifiable under sub-heading 8504.00 and not under Tariff Heading 8515.00. The aforesaid plea has been reiterated by the ld. SDR. 4. At this stage we may also reproduce the findings of the lower appellate authority. The above note is reproduced by me here only to show that there are welding transformers with welding head or welding appliances. This also would mean th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon a certificate from a Chartered Electrical Engineer filed by the respondents. The certificate states that the welding transformers manufactured and marketed by the respondents are basically welding machine incorporating movable magnetic shunt and these transformers do not require welding head or apparatus. The certificate also states that the electrical transformer cannot do welding functions. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Explanatory Notes under Tariff Heading 85.15 that welding machines may incorporate a transformer within itself or it may be connected to a transformer outside the machine. It is only in the later case that the Heading 85.15 would cover the whole apparatus provided the transformer is presented with its associated welding head or welding appliances. Revenue s emphasis is on this last portion of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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