‘Frequency converter’ is rightly classifiable under Chapter Heading 8504

ABB Limited Vs Commissioner of Customs Air Cargo Complex (CESTAT Bangalore) CESTAT Bangalore held that the goods i.e. ‘frequency converter’ is rightly classifiable under Chapter Heading 8504 and not under Chapter Heading 9032. Facts- The Appellants are engaged in the manufacture of Automation Products, Distribution Control 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 by classifying them under Chapter Heading 9032 89 90. The original and the appellate authorities...