https://www.taxtmi.com/caselaws?id=101874 AC Variable Drive was treated as a static converter under Chapter 85.04 because it converted AC power to DC and then back to AC while regulating frequency, voltage and motor speed as part of that conversion process. It was distinguished from UPS systems since it had no battery backup and operated only on mains supply. Prior Tribunal rulings classifying AC drive systems under Chapter 85.04 were noted as binding on subordinate authorities, and the product was therefore classified under Chapter 85.04 rather than as a machine having an individual function under Chapter 85.43. en-us Tue, 11 Dec 2001 00:00:00 +0530 Wed, 22 Feb 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101874 AC Variable Drive was treated as a static converter under Chapter 85.04 because it converted AC power to DC and then back to AC while regulating frequency, voltage and motor speed as part of that conversion process. It was distinguished from UPS systems since it had no battery backup and operated only on mains supply. Prior Tribunal rulings classifying AC drive systems under Chapter 85.04 were noted as binding on subordinate authorities, and the product was therefore classified under Chapter 85.04 rather than as a machine having an individual function under Chapter 85.43. Case-Laws Central Excise Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101874