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TMI Blog1996 (1) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... istant Collector classified the goods under Heading 85.43. 1.3 It was his contention that these were classifiable under Heading 85.14 or in the alternative under 85.04. 1.4 It was also his submission that while initially the assessment was claimed in the bill of entry under 8514.90 and subsequently vide their letter dt. 4th August, 1993, the assessment was claimed under 8504.90 as a static converter covered under Notification No. 59/87. But the Asstt. Collector ruled out 85.04 in his adjudication order and classified them under 85.43. 1.5 The Collector (Appeals) confirmed the classification under 85.43 and rejected their appeal. Hence, the petition. 1.6 The Ld. Counsel further submitted that the description of the item as per the bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. diagram and the examination report, it was evident that what has been imported consists of parts of induction heating system including one inductor, one rectifier and one capacitor bank; Together they act as a static convertor of induction transistor generator type. 2.0 The main job of static convertors is to change the characteristics of electrical current i.e. to change the input voltage, phase and frequency to different voltage, phase and frequency as indicated in the Technical literature and Suppliers letter dt. 21st MARCH, 1995; They can be used for converting alternating current into direct current and vice versa. In the transistorised induction generator, the output is a high frequency wave which induces eddy currents which in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the load frequency, with variable loads or variable load characteristics during the heating process. CONTROL SECTION description shows : The electronic control is composed by 6 plug-in-printed circuit cards. This is a control device that offers a high capability degree with a reduced circuit number. It includes start/stop logic and protections (2) Rectifier bridge control device (3) Inverter bridge control device. Ld. Counsel further stated that it was their contention that rectifier plug inverter along with control system and the capacitor together constitute a part of induction heating system for their furnaces. It was also their contention that they were classifiable under Heading 85.04 based on the fact that the HSN notes Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alia that : 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 principal electrical goods covered more specifically by other chapters are electrical machinery of Chapter 84 and certain instruments and apparatus of Chapter 90. The electrical appliances and apparatus of this heading must have individual functions. The introductory provisions of Explanatory Note 84.79 concerning machines and mechanical appliances having individual functions apply, mutatis mutandis, to the applicances and apparatus of this heading. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly if it was not classifiable under Heading 85.14. 2.4 In view of the manufacturer s technical write-up and clarification, he would emphasise that the function of this generator is to change input voltage phase or frequency into a different one suiting induction heating application and the words `generator and `static converter have been used as synonymous. In fact it is known as solid stage, high frequency thyristorica generator/transistorised generator for induction heating/melting applications and the transistorised one is also known as Transithermic. Further it was his contention that since, the items imported taken together are a part of electric heating equipment and not merely a static converter simplicitor, their alternative pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such nor is one of the types of generators mentioned under 85.43 although it is undoubtedly a high frequency generator. Hence, it is required to be considered under 85.14 although it has not been imported along with heating station. 2.8 We have considered the above submissions. We observe that Ld. Counsel s pleadings have a lot of force in as much as 85.43 is only a residuary entry which could be invoked only if the item was not found classifiable in any other entry of this chapter and could be shown to have individual functions. 2.9. As far as Heading 85.04 is concerned it is ruled out as the imported item is admittedly something more than a static converter simplicitor. It is actually in the nature of an assembly which forms, indis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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