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2005 (8) TMI 139 - AAR - CustomsClassification of the goods - Electrical static converters - Held that:- Heading 8504 deals with electrical transformers, static converters (for example, rectifiers) and inductors. Sub-heading 8504 40 is in regard to static converters. The tariff item in question is a residuary entry. The goods mentioned above do not fit in any of the tariff items under sub-heading 8504 40. The items in question are essentially power converter as can be inferred from the technical write up 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. Their operation is based on the principle that the converting elements act alternately as inductors and non-inductors. Having regard to the technical details furnished by the applicant and the various sub-headings of the Heading 8504 of the Tariff Act, the most appropriate classification of the goods in question would be under the sub-heading 8504 40 and in particular, under the Tariff Item 8504 40 90.
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