Bus ducts systems (Isolated phase and Industrial) - [Chapter 85] - Central Excise - 151/4/93-CX.4

Bus ducts systems (Isolated phase and Industrial) - [Chapter 85] F. No. 151/4/93-CX.4 Dated 6-12-1993 Government of India Central Board of Excise Customs New Delhi Subject : Bus ducts systems (Isolated phase and Industrial) - [Chapter 85] There is no uniformity in the classification of bus ducts systems by the Central Excise Officers for the 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 bus ducts systems under Heading 8537.00/8544.00 of the Tariff. The Trade has represented on the lack of uniform classification of this product under the Tariff. . 2. For the manufacture of these bus ducts, aluminium bars of required lengths are arranged in a row and they are supported by porcelain insulators and kept inside a metal duct. The bus ducts are supplied with lighting arrestors surge suppressors potential transformers. The bus duct is an accessory to an electrical power equipment and provides connections in power stations - (a) between the generator on one end and transformer on the other, or (b) between transformers on one end and switchgear on the other end; or (c) between the switchgears. The bus duct has a number of bolted points to isolate the connections between the equipments or between the sections of bus duct itself. Isolating and Linking provisions are also inbuilt in the bus duct. 3. The Central Board of Excise Customs (henceforth referred to as Board) has examined the classification of bus ducts (isolated phase and industrial). Keeping in view the process of manufacture composition of the product and its use, Explanatory Note - HSN etc., the Board is of the view that the product is classifiable under Heading 8544.00 of the Schedule to the Tariff. 4. Now, therefore, in exercise of the powers conferred under Section 37B of the Central Excises Salt Act, 1944 (1 of 1944) (henceforth referred to as Act) and for the purpose of ensuring uniformity in the Classification, Board hereby orders that bus ducts (isolated phase and industrial) shall henceforth be classifiable under Heading No. 8544.00 of the Tariff.