At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE MS. JYOTI BALASUNDARAM
By, VICE-PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY
By, TECHNICAL MEMBER
Shri C. Dhanasekaran, SDR. Ms. Uma Maheshwari, Advocate.
Per Jyoti Balasundaram
1. The issue in dispute in the present appeal of the Revenue is whether UPSS is covered under clause (a) of Sl.No.1 of the Table appended to Notification No.10/97-CE dt. 1.3.97.
2. On hearing both sides, we find that this issue had come up for consideration before the Tribunal in the appeals filed by the same assessees and vide Final Order No.1575-1577/09 dt. 29.10.09, the Tribunal has held that since UPSS, as seen from the literature produced, is equipment to protect perils such as spikes, surges, voltage fluctuations, blackouts and other aberrations, it is covered under clause (a) of Sl.No.1 of the Table to Notification No.10/97 and the benefit of exemption under the notification is available to the goods in question. Following the ratio of the above order, we uphold t
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he present impugned order of the Commissioner (Appeals) and reject the appeal of the Revenue.