https://www.taxtmi.com/caselaws?id=54197 Tariff classification of static converters depended on the actual function of the goods, not merely on their components or use in control assemblies. The Tribunal held that Chapter Heading 85.04 covers static converters that convert electrical energy for further use, while Heading 85.37 applies only to boards and panels equipped for electric control and distribution. On the technical record and comparable classification, the goods were not control panels under Heading 85.37 and were correctly classifiable under Heading 85.04. The duty, interest and penalty confirmed on the basis of Heading 85.37 were therefore unsustainable, and the impugned order was set aside. en-us Fri, 15 Jul 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54197 Tariff classification of static converters depended on the actual function of the goods, not merely on their components or use in control assemblies. The Tribunal held that Chapter Heading 85.04 covers static converters that convert electrical energy for further use, while Heading 85.37 applies only to boards and panels equipped for electric control and distribution. On the technical record and comparable classification, the goods were not control panels under Heading 85.37 and were correctly classifiable under Heading 85.04. The duty, interest and penalty confirmed on the basis of Heading 85.37 were therefore unsustainable, and the impugned order was set aside. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54197