Classification of uninterrupted power supply systems deemed emergency power packs and classifiable under electric power converter tariff heading. UPSS combine rectifiers, inverters and battery banks to provide emergency backup power. Functionally they match an emergency power pack comprising converters and energy storage, and therefore merit classification under the tariff provision for electric converters/emergency power packs rather than the residuary heading for miscellaneous electrical machinery; field formations and trade should be informed and pending assessments finalised accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of uninterrupted power supply systems deemed emergency power packs and classifiable under electric power converter tariff heading.
UPSS combine rectifiers, inverters and battery banks to provide emergency backup power. Functionally they match an emergency power pack comprising converters and energy storage, and therefore merit classification under the tariff provision for electric converters/emergency power packs rather than the residuary heading for miscellaneous electrical machinery; field formations and trade should be informed and pending assessments finalised accordingly.
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