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Since the issue involved in these two appeals is with regard to the classification of the product 'Frequency Converter' (variable speed drive), they are taken up together for disposal.
2. The Appellants, M/s ABB Limited, are engaged in the manufacture of Automation Products, Distribution Control C/1666, 1775, 1836/2011 Systems, Control and Relay Panels, Air Circuit Breakers (ACBs), Low Voltage Products etc. They imported 'Frequency Converter' (variable speed drive) from M/s. ABB Finland classifying them under Chapter Heading 9032 89 90. The original and the appellate authorities rejected the classification of the imported goods under Chapter Heading 9032 8990 as claimed by the Appellants and re-classified the same under Chapter Heading 8504 4010. Aggrieved by these orders, the appellant is in appeal.
3. Today, when the matter was being heard both sides fairly submit that the issue has already attained finality vide this Tribunal's Final Order No. 21151-21152 /2023 dated 20.10.2023.
4. The issue before us is whether the imported goods "Frequency Converter (Variable Speed Drive)" is classifiable under Chapter Heading 9032 89 90 or under 8504 40 10 of the Customs Tariff Act, 1975. The classification of the said goods has already been decided by this Tribunal's vide Final order No.21151-21152 /2023 dated 20.10.2023 which has fairly been admitted by both sides. Accordingly, following the above decision for the earlier appeals, we hold that the goods are rightly classifiable under Chapter Heading 8504 as against the classification under Chapter Heading 9032 claimed by the appellant.