TMI Blog2017 (2) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... ic entry in the tariff is provided that will be given preference therefore welding transformer even though used for welding purpose it merit classification under Chapter 8504 - Appeal allowed. - E/2629/98 - A/85118/17/EB - Dated:- 3-1-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri Ashutosh Nath, Asstt. Commr. (A.R.) for Appellant None for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Equipment (1) Pvt. Ltd 2000 (118) E.L.T. 665 (Tribunal). 3. None appeared on behalf of the respondent. 4. On careful consideration of the submissions made by Ld. AR and on perusal of record, we find that the issue in dispute is whether the welding transformer is classifiable under Chapter Heading 8468 as claimed by the respondent or chapter heading 8504 as claimed by the Revenue. On goin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transformer is presented with its associated welding heads or welding appliances is classifiable under 85.50 of the Central Excise Tariff Act. Same is the case of Rectifier. 2. Learned JDR appearing on behalf of the appellants submits that the respondents are clearing Transformer without welding head and no welding appliances are being supplied with the Transformer. Therefore, these are c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is that these are cleared as Transformer and Rectifier and no welding head/ appliances are cleared with them. Therefore, they are classifiable under 85.04. In the order-in-appeal the Commissioner of Central Excise, followed his earlier order-in-appeal in the case of A.J. Industries. We find that in the appeal filed by the Revenue in the case of A.J. Industries the Tribunal held that Electric Wel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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