1993 (12) TMI 137

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.... as a machine for controlling of varying the speed of rotation of a machine and it was equated to variable speed gear or a system of gears specifically mentioned under Heading 84.63(1) CTA, 1975. Accordingly, it was assessed thereunder. Refund claim filed by the respondents for reclassification of the goods under Tariff Heading 85.01(1) CTA, 1975 was rejected by the original authority on the aforesaid grounds. 1.2 In appeal before the Collector of Customs (Appeals), Madras the respondents herein succeeded and the assessment was ordered to be made under Tariff Heading 85.01(1) CTA, 1975, as contended by the appellants therein. Following is the finding of the Collector(Appeals):- "It is seen from the catalogue that the impugned goo....

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.... frequency conversion. It is, therefore, inferred by the appellant-Collector from the aforesaid Explanatory Notes that only those static converters used for converting A.C. into D.C. are covered by Heading 85.01 CTA, 1975. The subject goods, namely frequency converters do not convert A.C. into D.C. but are electronic units that convert the fixed frequency and voltage of the main supply into an infinitely controllable frequency and voltage. The goods, therefore, are not used for A.C. to D.C. conversion and hence, submits the appellant-Collector, these do not merit classification under 85.01 CTA, 1975. 2.1 For justification of classification of the goods under Tariff Heading 85.18/27(1) CTA, 1975, the appellant-Collector has urged tha....

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....It converts the three phase main voltage to a D.C. Voltage with a fixed value. It then reconverts the constant D.C. voltage into a variable voltage. This conversion is performed by an inverter which is nothing but a type of converter, as is apparent from the definitions of `Converter' and `Inverter' in Chambers Science and Technology Dictionary: `Converter' has been defined therein as - "A circuit for changing a.c. to d.c. or vice versa. Rating can be a few watts to megawatts." Similarly, `Inverter' has been defined as - "A a.c. to d.c. converter using e.g. a transistor or thyristor oscillator." He, therefore, submits that in their own function and working the goods are nothing but static converters, as held by the lower appella....