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Section XVI — Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Chapter 85 — Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles

Heading 8504 — Electrical transformers, static converters (for example, rectifiers) and inductors.

National subdivision 8504.2 — Liquid dielectric transformers:

Subheading 8504.23 — Having a power handling capacity exceeding 10,000 kVA

HS code

8504.23.10 Contaminated with or containing Polychlorinated biphenyls (PCB)

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
High-voltage PCB power transformer (over 10,000 kVA)Hazardous ultra-power transformer containing PCB fluidPCB-laden transformer with capacity exceeding 10,000 kVAOver 10,000 kVA PCB contaminated high-capacity unitUltra-high power PCB transformer (above 10,000 kVA)PCB fluid-filled ultra-power transformer (over 10,000 kVA)High-risk over 10,000 kVA PCB power equipmentContaminated high-capacity PCB power transformer (above 10,000 kVA)PCB fluid infused ultra-high power transformer (over 10,000 kVA)Hazardous over 10,000 kVA liquid dielectric transformer with PCB