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Transformer Tanks and MS Frames Classifiable as Parts Under Chapter 85; CESTAT Quashes Differential Excise Demand

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By Mariya Paliwala
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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench at Ahmedabad, has ruled that MS frame parts, tanks and gland plates manufactured specifically for use in electrical transformers are classifiable as “parts of transformers” under Chapter Heading 8504 of the Central Excise Tariff, and not as general “articles of iron and steel”…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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