include rectifiers, inverters, alternating current converters and cycle converters, and direct current converters. It further states that electrical static converters may be used for different ... Bench is that static converter converts AC power to DC power and this is made static converter only as long as the DC main
converters and that the entire equipment being static has to be classified as static converter under Heading 8504.40.
3. Shri Ravindra Narain, Advocate along with ... that being static, both the rectifier and the invertor can therefore be described as static converter; that all modules imported by the appellants could only
Tribunal had expressed the view that UPS is classifiable as static converter under Heading 85.04. In that case the Bench while differing with the view ... Components of a Static UPS
The blocks which are present in the static type UPS, are- (1)Rectifier/Battery charger, (2) Static inverter (3) Transfer
Headings 85.04 and 85.37 reads as follows :
8504.00 Electrical transformers, static converters (for example
rectifiers) and inductors.
8537.00 Boards, panels (including numerical control panels ... effective, seeking, inter alia, classification of the "static converters of various applications/type/rates under Chapter Heading 85.04. The classification of the said static
hereinafter referred to as "the appellant") are selling static converters being manufactured by them to their related person M/s. Vistar Electronics ... customer has to be adopted as the assessable value of the static converters. It has further been held that the value of batteries which Vistar
reproducers, and parts and accessories of such articles
8504
Electrical transformers, static converters (for example, rectifiers) and inductors
90
EX
850440
- - Electric inverters
CTSH
clearance of goods declared as Uninterrupted Power
Supply (UPS) / Static converters falling under Customs Tariff Heading
8504 40 10. The appellant claimed exemption from Basic ... goods of CTH 8504, these
static converters include rectifiers, inverter, AC
converters, DC Converters, Gas Discharge Converters,
Electrolytic rectifiers stabilized suppliers (rectifiers
combined with regulator
exemption from Basic Custom
Duty has been extended only to static converters
which are meant for automatic data processing
machine and units thereof and telecommunication ... apparatus other than static converters for cellular
mobile phones. The argument of the Appellant in
support of their contention regarding applicability
of the said Notification
That adjustment of excess quantity of static converters was not allowed by the lower authorities while rejecting their Cenvat Credit claim. It was his case ... that all the static converters are modal wise & are imported as the same are not manufactured in India. That all the imported converters
August, 1993, the assessment was claimed under 8504.90 as a static converter covered under Notification No. 59/87. But the Asstt. Collector ruled ... Together they act as a static convertor of induction transistor generator type.
2.0 The main job of static converters is to change the characteristics
