Circuit breakers classifiable under Heading 85.37 - Central Excise - 32/8/94-CX.

Circuit breakers classifiable under Heading 85.37 Order No. 32/8/94-CX. Dated 14-7-1991 Government of India Central Board of Excise Customs New Delhi Subject : Circuit breakers classifiable under Heading 85.37 Indian Electrical and Electronics Manufacturer's Association have represented that there is no uniformity in the classification of Circuit Breakers above 1000 Volts by the Central Excise Officers for the purpose of levy of duty under the Schedule to the Central Excise Tariff Act, 1985 (henceforth referred to as Tariff). The Association has furnished a list of such HV and MV Circuit Breakers manufactured in India (Copy enclosed). The Central Excise Officers of different Collectorates have been classifying such circuit breakers under Heading 85.35/85.37 of the Tariff. The trade has represented on the lack of uniform classification of this product under the Tariff. 2. The Central Board of Excise Customs (henceforth referred to as Board) has examined the classification of circuit breakers. The circuit breaker is a mechanical switching device, capable of making, carrying and breaking currents under normal circuit conditions and also making, carrying, for a specified time and breaking currents under specified abnormal circuit conditions such as those of short circuit. 3. Heading No. 85.35 of the Tariff deals with electrical apparatus for switching or protecting electrical circuits (for example switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1000 volts. Heading No. 85.37 of the Tariff deals with boards panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading No. 85.35 or 85.36 for electric control or the distribution of electricity, including those incorporating instruments of apparatus of Chapter 90, other than switching apparatus of Heading No. 85.17. Keeping in view the process of manufacture, composition of circuit breakers, its end use and HSN Explanatory Notes etc., the Board is of the view that the circuit breakers as mentioned in the list enclosed are classifiable under Chapter 85.37 of 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 the Act) and for the purpose of ensuring uniformity in the classification and levy of duty, the Board hereby orders that circuit breakers having the description as mentioned in the list enclosed shall be classifiable under Heading 85.37 of the Tariff. RATING DETAILS OF HV MV CIRCUIT BREAKERS MANUFACTURED IN INDIA S. No. Rated Voltage (KV) Rated Current (Amps) Fault Level (KA) Switching Medi Installation Outdoor/Indoor 1. 3.6 KV 400, 630, 800, 1250, 1600, 2000, 2500, 3150, 4000, 5000, 6300, Amps. 6.3 KA Air, Oil, SF-G (Gas) Vacuum O/I 2. 7.2 KV -do- -do- -do-      -do- 3. 12 KV -do- Upto 40 KA -do-      -do- 4. 36KV 400 to 1600 Amp. Upto 31.5 KA -do-      -do- 5. 72 KV -do- Upto 68 KA Air, Oil, SC-6 (Gas) Outdoor only 6. 145 KV 400 to 1250 Amp. Upto 80 KA -do-      -do- 7. 245 KV -do- -do- -do-      -do- 8. 400 KV -do- -do- -do-      -do-