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..... rite-up/ literature submitted, it is observed that the article is an induction motor control apparatus comprising of a convertor, and inverter, a current detection device, a voltage detection device, an overheating device, a Central Processing Unit, a Pulse Width Modulation circuit and an operating panel. It controls the power factor of a three-phase induction motor when converting electrical ener .....

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..... herefore, it is more than a static convertor. Hence its classification under Heading 85.04 is not appropriate. Heading No. 90.32 : In accordance with Note 6(B) to Chapter 90, Heading 90.32 covers, inter alia, the "Automatic regulators of electrical quantities". Furthermore, as per Explanatory Note to Heading 90. (Page 1535-1536) "The automatic regulators of this heading are in .....

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