Customs, Excise and Gold Tribunal - Mumbai
Vikram Ispat Ltd. vs Commissioner Of Central Excise, ... on 7 November, 2001
Equivalent citations: 2000(125)ELT1258(TRI-MUMBAI)
JUDGMENT Jyoti Balasundaram, Member (J)
The application for early hearing of the above appeal is allowed and the appeal itself is taken up for disposal since the issue in dispute viz. classification of UPS system stands decided by the Larger Bench of the Tribunal in the case of Luminous Electronics Pvt. Ltd v. Comr. of C.Ex. New Delhi [2001(129) E.L.T 605 (Tri-LB) in which the Tribunal has held that UPS systems are classifiable as static converters under heading 85.04 of the Schedule to the Central Excise Tariff Act, 1985 over-ruling the earlier decision of the 3 Member Bench (LB) in the case of Tata Libert (2000(117) E.L.T. 817 (Tri). In the present case, the authorities below classified UPS systems under Heading 8543. Following the ratio of the Larger Bench decision (supra) in the case of Luminous Electronics Pvt. Ltd. we hold that UPS systems manufactured by the appellants herein fall for classification under Heading 85.04 and set aside the impugned order and allow the appeal with consequential relief to the appellants.
(Dictated in Court)