https://www.taxtmi.com/caselaws?id=445129 Classification of the imported frequency converter variable speed drive depended on its principal function and the tariff notes. The product's technical literature showed it operated primarily as a static converter and inverter that converted electrical energy and regulated motor speed by altering frequency and voltage. Applying Section XVI, Chapter 85 notes, the HSN Explanatory Notes and the General Rules for Interpretation, the more specific heading for static converters under Chapter 8504 prevailed, while Chapter 9032 for automatic regulating or controlling apparatus was held inapplicable. The goods were therefore classifiable under Chapter Heading 8504 40 10, not 9032 89 90. en-us Fri, 20 Oct 2023 00:00:00 +0530 Tue, 31 Oct 2023 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445129 Classification of the imported frequency converter variable speed drive depended on its principal function and the tariff notes. The product's technical literature showed it operated primarily as a static converter and inverter that converted electrical energy and regulated motor speed by altering frequency and voltage. Applying Section XVI, Chapter 85 notes, the HSN Explanatory Notes and the General Rules for Interpretation, the more specific heading for static converters under Chapter 8504 prevailed, while Chapter 9032 for automatic regulating or controlling apparatus was held inapplicable. The goods were therefore classifiable under Chapter Heading 8504 40 10, not 9032 89 90. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445129