Inverter classification under electronic components upheld; court accepted that inverter and UPS operate on the same principle.

An inverter was held to fall within Entry No. 75(2) of the notification dated 29.01.2000 relating to electronic components, and the Tribunal's classification was upheld. The Court accepted the Tribunal's reasoning that inverter and UPS operate on the same principle and found no basis to interfere with that classification. The questions were answered against the Revenue and in favour of the assessee.

---

---

Issues: Whether an inverter is covered by Entry No. 75(2) of the notification dated 29.01.2000 relating to electronic components, and whether inverter and UPS work on the same principle.

Analysis: The Tribunal had examined the material in detail and held that an inverter falls within Entry No. 75(2) of the notification dated 29.01.2000 relating to electronic components. The Court found no reason to interfere with that conclusion and accepted the Tribunal's reasoning on the classification issue, including the view that inverter and UPS operate on the same principle.

Conclusion: The questions were answered against the Revenue and in favour of the assessee; the Tribunal's classification of inverter under the relevant entry was upheld.

---