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 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.
Conclusion- The WCO also for which India is a member decided the classification of the ‘frequency converter’ under Chapter 8504. Accordingly, in view of the Technical Literature submitted by the appellant and based on the relevant Section Notes, Chapter Notes, HSN Explanatory Notes, General Rules for the Interpretation of Import Tariff and the WCO decision, the products are rightly classifiable under Chapter Heading 8504.
Held that the goods are rightly classifiable under Chapter Heading 8504 as against the classification under Chapter Heading 9032 as claimed by the appellant.
FULL TEXT OF THE CESTAT BANGALORE ORDER
M/s. ABB Limited, the appellants have filed two appeals against the respective impugned orders. Since the issue involved in both these appeals are common, they are taken up together for disposal. The details are as under:
