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TMI Blog1997 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) upheld the order on the ground that uninterruptible power supply system can be used with computers. 2. Arguing for the appellants the ld. Authorised Representative submitted that HSN Notes at Page 1448-1449 clearly indicate that these goods would merit classification only under 8504. The notes at Page 1450 indicate that the heading includes stabilized supply, rectifiers combined with regulators, e.g., power supply machines of Heading 84.71. The item has a specific function to supply 24 V DC and 110 V AC to all the critical instruments and supply systems during total power failure. It is wrong on the part of the authorities to treat it as a spare part for computer, and thereafter, to classify it under Heading 84.73. They do not u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NVERTER : Power transistors are used in a static inverter circuit. The output of the inverter is a low harmonic synthesized waveform. This waveform is then applied to a filter circuit which rejects the remaining predominant harmonics and thus presents a low distortion sine wave at its output. Electronic control maintains accurate output voltage and provides current limiting protection against overload conditions. STATIC TRANSFER SWITCH : The static transfer switch normally connects the inverter output to the load. In the event of inverter failure or overload, the load is transferred to the reserve supply with virtually undetectable break time. Transfer is achieved by using continuously rated thyristors in a changeover switch arrangement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Heading 8471 (emphasis added). It is clear, therefore, that unless it is specifically designed to form a unit of Heading 8471, it will remain classified under CTH 8504. 6.3 Collector (Appeals) appears to have been influenced by the legend appearing in the catalogue which runs as follows : Suitable for computers and industrial applications. This, however, would not mean that it is designed to be part of unit of computer. It has been categorically stated in the appeal papers that this uninterruptible power supply system, whose main function is to supply power, after suitably converting it, when there is a sudden power breakdown, is not used with computer. It consists of a combined unit of battery charger and convertor with static ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would remain classified under Chapter Heading 8504. 9. In our view matter had been placed in proper perspective in C.B.E.C. s F. No. 156/21/90/C.E., dated 10-10-1990 while arriving at a finding in regard to proper classification. The relevant para of this circular, i.e., Para 4, is reproduced below : 4. It was observed by the Conference that Power Supply Units covered under Heading 8471 are those whose main function is to supply continuously under the control of the system to which they belong. The appropriate power level responds to the requirements of various units making up that system and therefore have to be specifically designed to form under Heading 8471. The Conference also took note of HSN Explanatory Notes at PP. 1337-39 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration Council, has also opined that the impugned goods are classifiable under 8504, it may be necessary here to refer briefly to this organisation if we are to derive support for our conclusion from the views held by this organisation. W.C.O. is an intergovernmental organisation governed by international conventions of which there are about 150 contracting parties, India being one of them. The purpose of setting up the council is not only to assemble executive machinery required for implementation of the specialised convention in a single international organisation but to entrust that organisation with general responsibility to secure the highest degree of harmony and uniformity in customs systems. A number of conventions have been set up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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