https://www.taxtmi.com/caselaws?id=86611 Classification of uninterruptible power supply systems under CTH 8504 or CTH 8543 requires Larger Bench consideration because conflicting coordinate-Bench views remain unresolved. Technical material described the equipment as a rectifier-charger, inverter and static transfer switch, while HSN Notes expressly cover static convertors and stabilised supplies with auxiliary devices under Heading 8504, except units specifically designed for Heading 8471. Capability of use with computers does not by itself remove the goods from Heading 8504. Board and World Customs Organisation material supported Heading 8504, but no final classification was settled pending authoritative reconciliation by a Larger Bench. en-us Tue, 04 Mar 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86611 Classification of uninterruptible power supply systems under CTH 8504 or CTH 8543 requires Larger Bench consideration because conflicting coordinate-Bench views remain unresolved. Technical material described the equipment as a rectifier-charger, inverter and static transfer switch, while HSN Notes expressly cover static convertors and stabilised supplies with auxiliary devices under Heading 8504, except units specifically designed for Heading 8471. Capability of use with computers does not by itself remove the goods from Heading 8504. Board and World Customs Organisation material supported Heading 8504, but no final classification was settled pending authoritative reconciliation by a Larger Bench. Case-Laws Customs Tue, 04 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86611