https://www.taxtmi.com/caselaws?id=112051 Classification turned on the product's actual function and essential features as proved by the evidence. The appellate authority accepted that the goods were ordered and supplied as an inverter, and not as a complete UPS: they lacked the in-built battery and static by-pass switch associated with Heading 8543.00. Relying on the Board's circular and earlier Tribunal rulings, CESTAT held that a unit without the defining components and continuous power-supply capability of a UPS remains classifiable as an inverter under Heading 8504.00. The Revenue's demand therefore failed. en-us Tue, 10 Feb 2004 00:00:00 +0530 Thu, 26 Apr 2012 14:09:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112051 Classification turned on the product's actual function and essential features as proved by the evidence. The appellate authority accepted that the goods were ordered and supplied as an inverter, and not as a complete UPS: they lacked the in-built battery and static by-pass switch associated with Heading 8543.00. Relying on the Board's circular and earlier Tribunal rulings, CESTAT held that a unit without the defining components and continuous power-supply capability of a UPS remains classifiable as an inverter under Heading 8504.00. The Revenue's demand therefore failed. Case-Laws Central Excise Tue, 10 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112051