TECHSER Vs. CCE

JUDGEMENT

(1.) WHETHER Uninterrupted Power Supply System (UPSS) is classifiable under CSH 8544.00 as claimed by the party or under CSH 8543.90 as per the Department is an issue to be considered in this case.

(2.) WE find that the issue involved herein has already been considered by the Larger Bench of the Tribunal in the case of Luminous Electronics Pvt. Ltd. v. Commissioner of C. Excise, New Delhi wherein it was held that Uninterrupted Power Supply System (UPSS) is classifiable as static converters under Heading 85.04 of Central Excise Tariff Act, 1985. It was brought to our notice that the view taken by the Larger Bench of the Tribunal has been upheld by the Supreme Court in the case of J.K. Synthetics Ltd. v. Commissioner of Central Excise, Jaipur

(3.) IN view of this settled position, we accept the claim of the party that the UPSS is classifiable under CHS 85.04 of the Central Excise Tariff Act, 1985. Accordingly the appeal is allowed.