Classification of various types of coils known as deflection components used in TV Sets - Clarification regarding - Central Excise - Circular No. 19/90-CX.4

Classification of various types of coils known as deflection components used in TV Sets - Clarification regarding Circular No. 19/90-CX.4 Dated 9-7-1990 [From F. No. 151/21/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of various types of coils known as deflection components used in TV Sets - Clarification regarding . Doubts have been expressed regarding the correct classification of Deflection Components used in TV whether they are classifiable under Heading 8529 or under Heading 8504 of Central Excise Tariff Act, 1985. 2. Deflection components used in TV are :- (i) EHT/LOT/FBT Transformers. (ii) Deflection Yoke/Coil. (iii) Line driver transformer. (iv) Linearity coil, and (v) Width coil. 3. Dispute over classification was raised in respect of LOT/EHT/FBT Transformers and Line Driver Transformers, which were reportedly not the Transformer. Since these and other coils of reflection components were designed for and used in TVs, there classification under Heading 8529 instead of 8504 had been sought. 4. The matter was discussed in the South Zone Tariff-cum-General Conference held at Bangalore on 24th and 25th May, 1990. Note was taken of :- (i) The decision of CEGAT (which has been accepted by the Board) in case of M/s. Filtronics Ltd. v. CCE, 1989 (43) E.L.T. 457 classifying all the deflection components under Heading 8504, and (ii) Note 2a to Section XVI on classification of parts of machines read with HSN Explanatory Notes (page 1131) clarifying that parts which in themselves constituted the articles covered by heading of this Section (including specifically Transformers etc., of Heading 8504) are in all cases classified in their headings even if specifically designed to work as part of specific machines. (iii) HSN Explanatory Notes at page 1339 under Heading 8504 and HSN Notes at page 1379 clarify that Heading 8529 is subject to the general provisions for classification of parts, and it was decided that the deflection components which are articles of 8504 would be classified as such even though they are specially designed for and used in TVs. 5. The Conference recommended that classifiction under Heading 8529 as TV parts is not appropriate but under Heading 8504 both under HSN and CETA, 1985. 6. The Board has accepted the recommendation of the conference and accordingly, it is clarified that Deflection components which are articles of 8504 used in TV sets like LOT/EHT/FBT Transformer, Line Driver Transformers are appropriately classifiable under Heading 8504 of Central Excise Tariff Act, 1985. (All pending assessments may be finalised accordingly). 7. Field formations and Trade may be suitably informed.