ABB Limited’s Static Convertors Classifiable Under 8504: CESTAT Bangalore

ABB Limited Vs Commissioner of Customs (CESTAT Bangalore)

Introduction:

In a recent decision by the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Bangalore, the tribunal ruled in favor of the Revenue Department, upholding the classification of ABB Limited’s static converters under Customs Tariff Heading (CTH) 8504. The appellant, ABB Limited, had initially declared the goods as “inverter unit – frequency converter” under CTH 9032 9000, cl

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