9911796707
TMI Blog2004 (2) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. 2. The Commissioner (Appeals) in his impugned order has accepted the Respondent s claim by observing as under : I have gone through the case records and the submissions made by the appellant at the time of personal hearing. The main point is whether the product of the appellant is an inverter or a U.P.S.S. If it is an inverter, it is classifiable under Heading No. 85.04 according to the H.S.N. If it is U.P.S.S. it is to be classified under Heading No. 85.43 according to the Board s circular No. 25/96-Cus., dt. 24-4-96. According to the circular, a U.P.S.S. includes the following components forming a single unit :- (i) a rectifier (AC of DC inverter), (ii) a battery charger (iii) a battery (iv) an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nviction or strong belief in the show cause notices nor find any concrete reasoning taken in the impugned order to establish the appellant s product as U.P.S.S. Having an automatic switching device cannot make U.P.S.S. out of an inverter. I hold that the appellant s product is inverter and classifiable under heading No. 85.04. Accordingly the differential duty demanded and confirmed is not payable by the appellant. Penalty is also not warranted. The Revenue in their appeals memo have forwarded the following ground : The dispute in the case is the classification of the party s product Inverter UPSS and Inverter . The party s contention is that their product is purely Inverter under sub-heading 8504.00 and has nothing to do with UPSS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamining the goods in terms of the description given under Chapter Heading 85.43, we find that the equipment imported is no doubt an electrical machine. The term machine has already been defined in Section Note 5 of Section XVI wherein it has been provided that the expression machine means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. Further we find that the equipment has individual functions namely, the function of supply of uninterrupted power to the plant and machinery. We also find that the equipment providing for uninterrupted power supply is not specifically included elsewhere in this chapter. We also find that in the instant case, the rectifiers and invertors called a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes of illumination etc. He further submits that even if, presuming though denying that the product is UPSS, the same would still be falling under Heading 8504 as held by the Larger Bench. 6. We find from the above contentions of the learned Advocate for the Respondent that the Appellate Authority has given a detail finding of fact that the respondents have been placed with orders for manufacture and supply of inverters and not UPSS. Further reference to the circular by the Commissioner (Appeals) that UPSS has to have necessarily an in-built battery and a static by-pass switch, which is missing in the respondent s product, for considering the same as UPSS, is also appropriate. We also take into consideration the Larger Bench decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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