1998 (11) TMI 189

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..... mber (T)]. These are three appeals filed by the Revenue involving issue regarding classification of welding machines whether under Heading 85.15 as claimed by the assessee or 85.04 as claimed by the Revenue. 2. As no one was present on behalf of the respondents we heard ld. DR and perused the records. Ld. DR reiterated the ground of appeal contained in the Appeal Memorandum and submitted t .....

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..... machine. As rightly pointed out in the certificate produced by the respondents from an expert that a transformer does not perform the function of welding. We also observe from reading all the Explanatory Notes under Tariff Heading 85.15 that welding machines may incorporate a transformer within itself or it may be connected to a transformer outside the machine. It is only in the latter case that .....

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