https://www.taxtmi.com/caselaws?id=83139 Imported A.C. transistor inverter units were treated as motor speed control devices that first rectified alternating current into direct current and then inverted it into variable-frequency alternating current. The Tribunal applied the same reasoning used for frequency converters and found that the equipment did more than merely convert current: it performed a distinct and complete function of controlling motor speed. Because the function was specific and independent of the particular machinery with which the unit operated, the goods were classified as an appliance with an individual function under Tariff Heading 85.43, not as a static converter under Heading 8504.40. The claim for Notification No. 59/87 benefit was therefore rejected. en-us Fri, 08 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 12:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83139 Imported A.C. transistor inverter units were treated as motor speed control devices that first rectified alternating current into direct current and then inverted it into variable-frequency alternating current. The Tribunal applied the same reasoning used for frequency converters and found that the equipment did more than merely convert current: it performed a distinct and complete function of controlling motor speed. Because the function was specific and independent of the particular machinery with which the unit operated, the goods were classified as an appliance with an individual function under Tariff Heading 85.43, not as a static converter under Heading 8504.40. The claim for Notification No. 59/87 benefit was therefore rejected. Case-Laws Customs Fri, 08 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83139