TaxTMI 
TaxTMI 
1997 (9) TMI 294
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....e appeal relates to the classification of the goods which has been held by the learned lower appellate authority to be under Tariff Heading 8504.40 which heading carries the description static convertors. The scope of the terms static convertors as set out in the HSN is as follows :-           (II) ELECTRICAL STATIC CONVERTERS The apparatus ....
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....ally accompanied by a voltage change. (B) Inverters by which direct current is converted to alternating current. (C) Alternating current converters and cycle converters by which alternating current (single or polyphase) is converted to a different frequency or voltage. (D) Direct current converters by which direct current is converted to a different voltage. 2. The responde....
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....tral Power Research Institute, Bangalore also confirms that the goods are Variable Frequency Invertor. It is further stated that it cannot be used independently and hence not an electrical machine. 6. The classification by the Assistant Collector under 85.43, which is in fact, a residuary item, is therefore not correct. Accordingly the goods are classified under Heading 8504.40 read with Not....
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....on the technical aspects of the goods as imported. 8. We have considered the pleas made by both sides. We find considerable force in the plea of the learned JDR that the learned lower authority should have addressed himself to the technical aspects of the goods involved and also as to functionally the uses to which the invertors are put and whether one of such uses is that of motor controlle....