Variable Frequency Drive used for Controlling Rotational Speed of AC Electric Motor are Classifiable under ‘Electric inverter’: CESTAT [Read Order]

The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the Frequency converter/Variable- frequency Drive (VFD) used for controlling the rotational speed of an AC electric motor was classifiable under the category of ‘electric inverter’.  ABB Limited, the appellant assessee engaged in the manufacture of Automation Products, Distribution Control Systems,…