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4. The learned counsel for the assessees has contended that UPS is similar in composition and function, to that of static converter and both ' are called emergency power packs and that the interrupted supply by the UPS is only its secondary function. Therefore, UPS deserves to be classified as static converter under Heading 85.04. In support of his contention, the counsel has tried to draw support from these documents-

(1) Circular No. 40/90 of the Board, (2) Classification opinion of HSN, (3) ITC HS Code issued under Section 4 of the FDR, (4) Customs Notification No. 57/95 and (5) HSN Explanatory Notes

11. Similarly, ITC (HS) Classification of Export and Import Items, referred by the learned counsel, had been issued by the Ministry of Commerce, Government of India making classification of static converter under Heading 850400.00 and of the UPS under Heading 850440.40 is not of any avail to the assessees in the present case. This classification had been made by the Ministry of Commerce for the purpose of determining the export and import duties on these two apparatus. This classification has nothing to do with the classification which is required to be made in this case under the Central Excise Tariff Act. That classification can be relied upon by the assessee only when they intend to import these apparatus, in order to claim concessional rate or nil rate of Customs duty thereon. The exigibility of both these apparatus under the Central Excise Tariff has to be in accordance with the Tariff Headings under which they respectively fall.