(a) instrument transformers, specifically designed to transmit an information signal to measuring instruments, meters and protective or control devices or similar apparatus; (b) transformers specifically designed and intended to provide a DC power supply to electronic or rectifier loads. This exemption does not include transformers that are intended to provide an AC supply from DC sources such as transformers for wind turbine and photovoltaic applications or transformers designed for DC transmission and distribution applications; (c) transformers specifically designed to be directly connected to a furnace; (d) transformers specifically designed to be installed on fixed or floating offshore platforms, offshore wind turbines or on board ships and all kinds of vessels; (e) transformers specifically designed to provide for a situation limited in time when the normal power supply is interrupted due to either an unplanned occurrence (such as a power failure) or a station refurbishment, but not to permanently upgrade an existing substation; (f) transformers (with separate or auto-connected windings) connected to an AC or DC contact line, directly or through a converter, used in fixed installations for railway applications; (g) earthing or grounding transformers specifically designed to be connected in a power system to provide a neutral connection for earthing either directly or via an impedance; (h) traction transformers specifically designed to be mounted on rolling stock, connected to an AC or DC contact line, directly or through a converter, for specific use in fixed installations for railway applications; (i) starting transformers, specifically designed for starting three-phase induction motors so as to eliminate supply voltage dips and that remain de-energised during normal operation; (j) testing transformers, specifically designed to be used in a circuit to produce a specific voltage or current for the purpose of testing electrical equipment; (k) welding transformers, specifically designed for use in arc-welding equipment or resistance-welding equipment; (l) transformers specifically designed for explosion-proof applications in accordance with Directive 94/9/EC of the European Parliament and of the Council and underground mining applications;Directive 94/9/EC of the European Parliament and the Council of 23 March 1994 on the approximation of the laws of the Member States concerning equipment and protective systems intended for use in potentially explosive atmospheres (OJ L 100, 19.4.1994, p. 1 ).(m) transformers specifically designed for deep water (submerged) applications; (n) medium Voltage (MV) to Medium Voltage (MV) interface transformers up to 5 MVA used as interface transformers used in a network voltage conversion programme and placed at the junction between two voltage levels of two medium voltage networks and that need to be able to cope with emergency overloads; (o) medium and large power transformers specifically designed to contribute to the safety of nuclear installations, as defined in Article 3 of Council Directive 2009/71/Euratom ;Council Directive 2009/71/Euratom of 25 June 2009 establishing a Community framework for the nuclear safety of nuclear installations. (OJ L 172, 2.7.2009, p. 18 ).(p) three-phase medium power transformers with a power rating below 5 kVA;
(a) replacement of the core or part thereof; (b) replacement of one or more of the complete windings.