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TMI Blog2023 (4) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the vehicle. Heading 8504 contains electrical transformers and static converters (for example, rectifiers) and inductors. From the description of the product, it is certain that it is neither a transformer nor an inductor. It needs to be examined whether the product is a static converter - Insofar as the device under consideration is concerned, it is incapable of converting electrical energy and merely supplies the AC power supply from the grid to the charger on-board of an EV. Therefore, it is found difficult to concur with the views of the Learned Commissioner that Heading 8504 would be a suitable tariff entry for the device. Heading 8537 covers boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of Heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of Heading 8517. The basic function of the device under consideration is control of electricity and its distribution along with safety features providing protection against any electrical leakage or surge suppression - t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliver energy efficiently and safely to an electric vehicle. It has many other features, e.g., all-weather functioning, controlled by app, smart scheduling, solar charging, off-peak charging, house fuse protection, quick boost and Over-The-Air (OTA) updates. There is two-way communication between the charger and the car. It helps to check the maximum current the charger can provide as well as the maximum current the car can receive. As per the applicant, the closest heading of the product is 8543. They stated that Chapter 85 as a whole covers all the electrical equipment and parts thereof, However, if for electrical equipment there is no specific HSN, then such goods may be classified into Heading 8543. EVSE can be said to be having an individual function of supplying electricity to the charger inside the EVs. Such equipment cannot be used for other purposes. Further, since EVSE is not specifically covered under any of the chapters it shall be classified under the Heading 8543. 3. The applicant has stated that they intend to import the said goods through the seaports/airport at Nhava-Sheva, New Custom House, Mumbai; and Air Cargo Complex, Sahar, Mumbai. Accordingly, comments fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that they are sometimes referred to as voltage or current regulators. This group includes : (A) Rectifiers by which alternating current (single or polyphase) is converted to direct current, generally accompanied by a voltage change. (B) Inverters by which direct current is converted to alternating current. (C) Alternating current converters and cycle converters by which alternating current (single or polyphase) is converted to a different frequency or voltage. (D) Direct current converters by which direct current is converted to a different voltage. The applicant stated that in devices of Heading 8504 there is an element of conversion. While in the impugned case, the product is basically a relay/contactor to switch mains AC power on and off to the vehicle, inside EVS there are active electronics to monitor the safe operation of the relays/contactors and switch on/off power when the vehicles charger needs to be powered, therefore, as the impugned device only supplies the electricity and does not convert the current or do not make any alteration in the frequency, it will not fall under Heading 8504. 5. The personal hearing in the matter was held on 19-7-2022 in hybrid mode to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctors, related equipment, software, and communication protocols that deliver energy efficiently and safely to the vehicle. To determine the classification of the device, reliance has to be placed on the description of headings, sub-heading as well as relevant section/chapter notes. The device in question provides power and has certain other additional features as already described hereinbefore. The device, besides providing power to the on-board battery charger of an EV. also provides protective earth and neutral faults, earthling faults, simultaneous contact risks, touch voltage risks, DC leakage and load curtailment. It appears that to carry out such functions, the device would need to incorporate necessary additional apparatus such as a circuit board, relays and contactors. Relays are electrical devices by means of which the circuit is automatically controlled by a change in the same or another circuit. Contactors, which are also considered relays, are devices for making and breaking electrical circuits, which automatically reset without a mechanical locking device or hand operation. They are generally operated and maintained in an active state by an electric current. Since, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or excluded by the operation of a Legal Note to Section XVI or to this Chapter. The electrical appliances and apparatus of this heading must have individual functions. The introductory provisions of Explanatory Note to Heading 84.79 concerning machines and mechanical appliances having individual functions apply, mutatis mutandis, to the appliances and apparatus of this heading. The device under consideration does have an individual function. Therefore, the introductory provisions of explanatory notes to Heading 8479 are referred to analyse the applicability of Heading 8543. As per the HSN explanatory note to Heading 8479, the heading is restricted to machinery having individual functions, which : (a) Is not excluded from this Chapter by the operation of any Section or Chapter Note, and (b) Is not covered more specifically by a heading in any other Chapter of the Nomenclature, and (c) Cannot be classified in any other particular heading of this Chapter since : (i) No other heading covers it by reference to its method of functioning, description or type, and (ii) No other heading covers it by reference to its use or to the industry in which it is em ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... electrical circuits, or for making connections to or in electrical circuits for voltage exceeding 1,000 volts and voltage not exceeding 1.000 volts, respectively. The device under consideration consists of an assembly of apparatus such as switches, fuses, relays, contactors and a surge suppressor of Heading 8536 on a console. The applicant has submitted that the device consists of certain smart features such as smart scheduling, over-the-air update, app control etc. As per the HSN explanatory notes, the heading also covers : (1) Numerical control panels with built-in automatic data processing machine, which are generally used to control machine-tools. (2) Programmed switchboards to control apparatus; these permit variations in the choice of operations to be followed. They are normally used in domestic electrical appliances, such as washing machines and dish washers. (3) Programmable controllers which are digital apparatus using a programmable memory for the storage of instructions for implementing specific functions such as logic, sequencing, timing, counting and arithmetic, to control, through digital or analog input/output modules, various types of machine ..... X X X X Extracts X X X X X X X X Extracts X X X X
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