https://www.taxtmi.com/caselaws?id=48773 UPS classification under the Central Excise Tariff Act, 1985 turns on its essential composition and principal function. A static converter converts AC to DC, while a UPS supplies uninterrupted AC power and includes a battery bank, inverter and transfer switch. Because these apparatus perform different functions and have separate market identity, limited structural similarities were insufficient to treat them as the same goods. The references relied on by the assessee, including circulars and HSN material, were stated not to control classification under the Central Excise Tariff Act. UPS was therefore placed under Heading 85.43, not Heading 85.04. en-us Tue, 07 Dec 1999 00:00:00 +0530 Fri, 06 Aug 2010 14:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48773 UPS classification under the Central Excise Tariff Act, 1985 turns on its essential composition and principal function. A static converter converts AC to DC, while a UPS supplies uninterrupted AC power and includes a battery bank, inverter and transfer switch. Because these apparatus perform different functions and have separate market identity, limited structural similarities were insufficient to treat them as the same goods. The references relied on by the assessee, including circulars and HSN material, were stated not to control classification under the Central Excise Tariff Act. UPS was therefore placed under Heading 85.43, not Heading 85.04. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48773