https://www.taxtmi.com/caselaws?id=93144 Static converters were treated as classifiable under Heading 85.04 because their essential function was conversion of alternating current to direct current. The monitoring, protective and control features were considered incidental and subsidiary to the conversion function, and did not give the goods an independent motor-control character. On the technical evidence, the primary nature of the goods remained that of a converter, so classification under Heading 85.37 or Heading 85.43 was not warranted. en-us Tue, 22 Jun 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93144 Static converters were treated as classifiable under Heading 85.04 because their essential function was conversion of alternating current to direct current. The monitoring, protective and control features were considered incidental and subsidiary to the conversion function, and did not give the goods an independent motor-control character. On the technical evidence, the primary nature of the goods remained that of a converter, so classification under Heading 85.37 or Heading 85.43 was not warranted. Case-Laws Central Excise Tue, 22 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93144