https://www.taxtmi.com/caselaws?id=102858 Imported general purpose inverters were examined for tariff classification by reference to their configuration, function and technical characteristics. Technical literature and expert opinion showed that the goods were programmable, could convert AC to DC and DC to AC, and could automatically control electrical quantities, including stall prevention. On that basis, they were treated as more than mere inverters under Heading 85.04 and were held to fall within Heading 90.32 as automatic regulators of electrical quantities. The Department produced no rebuttal evidence to displace the technical finding, so the Revenue's challenge failed. en-us Mon, 09 Sep 2002 00:00:00 +0530 Thu, 16 Feb 2012 15:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102858 Imported general purpose inverters were examined for tariff classification by reference to their configuration, function and technical characteristics. Technical literature and expert opinion showed that the goods were programmable, could convert AC to DC and DC to AC, and could automatically control electrical quantities, including stall prevention. On that basis, they were treated as more than mere inverters under Heading 85.04 and were held to fall within Heading 90.32 as automatic regulators of electrical quantities. The Department produced no rebuttal evidence to displace the technical finding, so the Revenue's challenge failed. Case-Laws Customs Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102858