Deflection yoke coil [Sub-heading No. 8540.90] - Central Excise - 3/93-CX.4

Deflection yoke coil [Sub-heading No. 8540.90] Circular No. 3/93-CX.4 dated 30-8-1993 Government of India Central Board of Excise Customs New Delhi Subject : Deflection yoke coil [Sub-heading No. 8540.90]. There is no uniformity in the classification of deflection yoke coil by the Central Excise officers for purpose of levy of duty in the Schedule to the Central Excise Tariff Act, 1985 (henceforth referred to as Tariff). The Central Excise officers of different Collectorates have been classifying deflection yoke coil under 8504.00/8540.90 of the Tariff. The trade has represented on the lack of uniform classification of this product under the Tariff. 2. Deflection yoke coil is a deflection component used in televisions specially in picture tubes. They are mounted around the necks of cathode ray tubes for scanning purposes. 3. The Central Board of Excise Customs (henceforth referred to as Board) has examined the classification of deflection yoke coil. Keeping in view the process of manufacture, composition of the product and its use. Board is of the view that the product is classifiable under Heading 8540.90. 4. Now, therefore, in exercise of the powers conferred under Section 37B of the Central Excises and Salt Act (henceforth referred to as the Act), and for the purpose ensuring uniformity in classification. Board hereby orders that "deflection yoke coil" shall hence be classifiable under Heading No. 8540.90 of the Tariff Board further directs that a copy of this order be sent to all Collectors who shall inform the trade and all other officers employed in execution of the provisions of this Act.