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Issues: Whether the AC Variable Drive was correctly classifiable as a static converter under Chapter 85.04 of the Central Excise Tariff Act, 1985, or as a machine having individual function under Chapter 85.43 of the Central Excise Tariff Act, 1985.
Analysis: The product was found to perform the conversion of AC power into DC power and reconversion into AC power, with regulation of frequency, voltage, and motor speed as an incident of that conversion process. It was distinguished from UPS systems because it had no battery backup and operated only on mains supply. The issue of classification had already been settled by Tribunal decisions holding AC drive systems to be static converters under Chapter 85.04, and such decisions were binding on subordinate authorities.
Conclusion: The AC Variable Drive was held classifiable under Chapter 85.04 and not under Chapter 85.43, and the assessee succeeded.
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