1994 (4) TMI 131

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....Respondent. [Order per : P.C. Jain, Member (T)]. - Brief facts of the case are as follows : 1.1 The respondents herein filed a bill of entry for clearance of the item described as "A.C. Transistor Invertor Units" under Chapter Heading 8504.40 CTA read with Notification No. 59/87. The said Chapter Heading covers "Static Convertors" which are used to convert electrical energy in order ....

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....h and quiet motor operation. The certificate given by the Central Power Research Institute, Bangalore also confirms that the goods are Variable Frequency Invertor. It is further held that it cannot be used independently and hence not an electrical machine. Therefore, the lower appellate authority classified the goods under Heading 8504.40 with benefit of Notification 59/87. Hence this appeal befor....

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....o the frequency. Thus varying the frequency the motor speed control is achieved." 3. We notice that the item imported is similar to the one dealt with by the Tribunal in its Final Order No. C/176/93-B2, dated 3-12-1993 in the case of Collector of Customs, Madras v. M/s. Wadia (I) Ltd. The goods imported therein were Dantoss VLT Static Frequency Convertors and their function was described as fol....

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.... considered the pleas advanced on both sides. We are inclined to agree with the learned SDR, Shri B.K. Singh that the goods cannot be treated as only rectifiers of static converters changing A.C. into D.C. It is seen that fixed D.C. value is further changed to variable speed values of the D.C. This is not the function of an invertor, as per the definition relied upon by the respondents. Inverter c....