Classification of Isolators - Regarding

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..... ng 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 .....

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..... n 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. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - t .....

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