1999 (11) TMI 323

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..... the Respondents. [Order per : S.S. Kang, Member (J)]. - The Revenue filed appeal against the Order-in-Appeal dated 24-8-1992 passed by Collector of Central Excise (Appeals). In the impugned order the Collector (Appeals) held that if the welding machine i.e. where Transformer is presented with its associated welding heads or welding appliances is classifiable under 85.50 of the Central Excise T .....

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..... efore, they are only used for welding purposes. He, therefore, submits that the order-in-appeal be maintained. Heard both the sides. 4. In this case the issue is regarding classification of welding rectifier and transformer. The contention of the Revenue is that these are cleared as Transformer and Rectifier and no welding head/appliances are cleared with them. Therefore, they are classifiab .....

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