Classification of Isolators - Regarding - Central Excise - 2/90

Classification of Isolators - Regarding Circular No. 2/90 Dated 28-3-1990 [From F. No. 156/23/89-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Isolators - Regarding A doubt has been raised regarding the classification of isolators under Heading 85.36 or Heading 85.37 of the Central Excise Tariff Act, 1985. Isolators are reported to be an electrical apparatus containing three isolating switches mounted on a common base with a protection apparatus in the form of a door interlocking system (to prevent accidental opening of door when isolator is in 'on' position). It is designed for isolating sections of an electric line. Isolators are known as single pole, dipole and tripole according to the number of switches, circuits incorporated. 2. The issue was discussed in the South Zone Tariff-cum-General Conference held at Coimbatore on 9th and 11th September, 1989. The Conference examined the samples and observed that Isolator is an electrical apparatus designed for isolating sections of an electric line. It has three switches mounted on a common base, which are connected to three phases. 'ON/OFF' Mechanism is operated by a single hand operated lever. It was viewed that Isolator is a single switching Mechanism connected to three phases, operated by a single lever 'ON/OFF' mechanism. It was, therefore, decided that Isolator is classifiable under Heading 85.36 as switch depending upon voltage of the switch. 3. The Board agrees with the views of the Conference and accordingly, holds that Isolator is appropriately classifiable as a switch under Heading 85.36 depending upon the voltage of the switch. 4. Field formations may please be informed accordingly.