Central Excise - Classification of M.V. Test Sets, C.T. Test Sets & P.T. Test Sets - Whether under Heading 90.30-90.31 or under heading 85.43 of the CET - Central Excise - 7/90

Central Excise - Classification of M.V. Test Sets, C.T. Test Sets P.T. Test Sets - Whether under Heading 90.30-90.31 or under heading 85.43 of the CET Circular No. 7/90 Dated 31-5-1990 [From F.No. 13/l/90-CX-I] Government of India Central Board of Excise Customs New Delhi Subject : Central Excise - Classification of M.V. Test Sets, C.T. Test Sets P.T. Test Sets - Whether under Heading 90.30-90.31 or under heading 85.43 of the CET. A doubt has been raised regarding the correct classification of M.V. Test Equipments, C.T.Test Sets and P.T.Test Sets as to whether classifiable under Heading 90.30 or 90.31 or under Heading 85.43 of the CET. 2. It is reported that (i) M.V.Test sets are used for conducting high voltage test on various electrical products. This operates on an input of 230V/415V single phase supply and output of the unit depends on its range. Normally this is 3KV, 5KV, 25KV, 50KV and so on as per customer's requirement. This consists of a voltage regulator, a voltmeter, indicating lamps, a tripping device, step up transformer, etc. This item is a custom built and its specifications vary from customer to customer. (ii) Current transformer test set is used for testing accuracy of Current Transformer with reference to a standard one. Secondary currents of both the current transformers are fed to this C.T.Test Set and comparison is done. The ratio and phase angle of the transformer under test is obtainable by adjustments of the potentiometers provided on the set. The C.T.Test Set is a custom built equipment. The specifications vary as per customers' requirements. Normally the current ranges covered are 0.577 A or 1 A or 5 A or their combinations. (iii) Potential transformer test set is used for testing accuracy of potential transformers with reference to a standard one. Secondary voltages of both the potential transformers are fed to this P.T.Test sets and comparison is done. The ratio and phase angle errors of the transformer under test are obtainable by adjustments of the potentiometer provided on the set. 3. Heading 85.43 of the CET includes electrical machines performing a particular function, which are not specified elsewhere. Heading 90.30 of the CET includes instruments and apparatus for measuring or checking electrical quantities like Oscilloscopes Oscillographs used for observing or recording rapid variations of an electrical quantity; spectrum analysers which identify the different frequency components of an electrical input signal and mainly used to analyse electrical quantities (HSN Page 1526). The Heading 90.31 of the CET includes "test benches for engines and motors, electrical generators, pumps, speed indicators (P. 1529 to 1532 of HSN). 4. The matter was further examined in the Board and it is seen that these instruments are basically checking instruments for electrical quantities to examine the performance of various electrical products. So, it has been decided by the Board that the correct classification of the said products would be under Heading 90.30 of the CET. 5. This may be brought to the notice of the trade interest and field formation.