TaxTMI 
TaxTMI 
2023 (4) TMI 15
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....The applicant is seeking an advance ruling on the classification of the "Indra Smart Pro" EVSE (Electrical Voltage Supply Equipment) proposed to be imported. 2. The applicant has indicated that they propose to import "Indra Smart Pro" The device provides electric power to the charger on board an EV which will, in turn, re-charge the vehicle's batteries. As per the applicant, the product is akin to EVSE (Electrical Voltage Supply Equipment). EVSE systems include electrical conductors, related equipment, software, and communication protocols that deliver energy efficiently and safely to an electric vehicle. It has many other features, e.g., all-weather functioning, controlled by app, smart scheduling, solar charging, off-peak charging, house fuse protection, quick boost and Over-The-Air (OTA) updates. There is two-way communication between the charger and the car. It helps to check the maximum current the charger can provide as well as the maximum current the car can receive. As per the applicant, the closest heading of the product is 8543. They stated that Chapter 85 as a whole covers all the electrical equipment and parts thereof, However, if for electrical equipment there is....
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....convert electrical energy in order to adapt it for further use. They incorporate converting elements (e.g., valves) of different types. They may also incorporate various auxiliary devices (e.g., transformers, induction coils, resistors, command regulators, etc.). Their operation is based on the principle that the converting elements act alternately as conductors and non-conductors. The fact that these apparatus often incorporate auxiliary circuits to regulate the voltage of the emerging current does not affect their classification in this group, nor does the fact that they are sometimes referred to as voltage or current regulators. This group includes : (A) Rectifiers by which alternating current (single or polyphase) is converted to direct current, generally 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. The applicant stated that in devices of Heading 8504 there is an element o....
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....which make it a smart device. It is also on record that the device supplies AC power supply from the grid/solar module to the charger onboard the vehicle and it doesn't convert the AC supply to DC supply before supplying to the on-board charger. The difference between the device and a 50-kilowatt quick charger is that unlike the latter it doesn't include a converter. While the applicant has explained the functions of the device they have not provided the list of parts and/or components of the said device. It is merely stated that EVSE systems include electrical conductors, related equipment, software, and communication protocols that deliver energy efficiently and safely to the vehicle. To determine the classification of the device, reliance has to be placed on the description of headings, sub-heading as well as relevant section/chapter notes. The device in question provides power and has certain other additional features as already described hereinbefore. The device, besides providing power to the on-board battery charger of an EV. also provides protective earth and neutral faults, earthling faults, simultaneous contact risks, touch voltage risks, DC leakage and load curtailment. ....
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.... I find it difficult to concur with the views of the Learned Commissioner that Heading 8504 would be a suitable tariff entry for the device. 6.2 The applicant is claiming the classification of the device under Heading 8543 as electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter. As per the HSN explanatory notes, this heading covers all electrical appliances and apparatus, not falling in any other heading of this Chapter, nor covered more specifically by a heading of any other Chapter of the Nomenclature, nor excluded by the operation of a Legal Note to Section XVI or to this Chapter. The electrical appliances and apparatus of this heading must have individual functions. The introductory provisions of Explanatory Note to Heading 84.79 concerning machines and mechanical appliances having individual functions apply, mutatis mutandis, to the appliances and apparatus of this heading. The device under consideration does have an individual function. Therefore, the introductory provisions of explanatory notes to Heading 8479 are referred to analyse the applicability of Heading 8543. As per the HSN explanatory note to Headi....
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....ratus of the kind referred to in the Headings 8535 and 8536 on a board, panel, console, etc., or mounted in a cabinet, desk, etc. They usually also incorporate meters, and sometimes also subsidiary apparatus such as transformers, valves, voltage regulators, rheostats or luminous circuit diagrams. The goods of this heading vary from small switchboards with only a few switches, fuses, etc. (e.g., for lighting installations) to complex control panels for machine-tools, rolling mills, power stations, radio stations, etc., including assemblies of several of the articles cited in the text of this heading. Headings 8536 and 8537 contain electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for voltage exceeding 1,000 volts and voltage not exceeding 1.000 volts, respectively. The device under consideration consists of an assembly of apparatus such as switches, fuses, relays, contactors and a surge suppressor of Heading 8536 on a console. The applicant has submitted that the device consists of certain smart features such as smart scheduling, over-the-air update, app control etc. As per the HSN explanatory notes, the head....