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Commissioner of Central Excise, Pondicherry v/s Numeric Power Systems Ltd

    Appeal No.E/711 of 2003

    Decided On, 08 September 2010

    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.



Judgment Text

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.
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