https://www.taxtmi.com/caselaws?id=88962 Tariff classification of adjustable frequency motor controllers/inverters under Heading 8504.40 could not be sustained without adequate examination of the goods' technical characteristics and actual functional use. Because the record did not show proper technical analysis, the classification was found unsatisfactory. The matter therefore required fresh consideration with technical evidence and opinion to determine whether the goods answered the description of inverters or had a different functional identity. The classification order was set aside and the dispute remanded for de novo examination. en-us Mon, 01 Sep 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88962 Tariff classification of adjustable frequency motor controllers/inverters under Heading 8504.40 could not be sustained without adequate examination of the goods' technical characteristics and actual functional use. Because the record did not show proper technical analysis, the classification was found unsatisfactory. The matter therefore required fresh consideration with technical evidence and opinion to determine whether the goods answered the description of inverters or had a different functional identity. The classification order was set aside and the dispute remanded for de novo examination. Case-Laws Customs Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88962