2005 (8) TMI 139

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.....M. Quadri, Chairman]. - None appears for the applicant. Mr. A.K. Roy appears for the Commissioner. We have declined adjournment of these cases on the request of the applicant vide separate order. 2. These applications are filed under Section 28H of Customs Act, 1962 (for short the Act) seeking advance ruling of the Authority in respect of the classification of the goods noted against each of t....

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....ff Heading No. 8504 40 90" of the First Schedule to the Customs Tariff Act, 1975 (for short the Tariff Act). In the comments, the Commissioner expressed his agreement with the above classification. 4. We shall examine that heading to ascertain whether the classification suggested by the applicant and agreed to by the Commissioner, is justified. The tariff heading reads as follows :- Tariff I....

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.... submitted by the applicant. As per the Heading 85.04 of the HSN Explanatory Note it has been clarified that the "electrical static converters" are used to convert electrical energy in order to adapt it for further use. They incorporate converting elements of different types. They may also incorporate various auxiliary devices e.g. transformers, inductor coils, resistors, command regulators, etc. ....