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

Schedule B code 85 designates electrical machinery and equipment, including generators, transformers, motors, switches, relays, and related components used for power generation, transmission, distribution and control. The classification also covers parts, accessories and assemblies of such devices, whether for domestic use or export, and encompasses a range of voltage and power ratings across industrial, commercial and residential applications.