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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..... 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 P.T.Test Sets as to whether classifiab .....

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..... 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 testing accuracy of potential transformers wi .....

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..... .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 been decided by the Board that the correct cla .....

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