At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE MR. P.G. CHACKO
By, MEMBER (JUDICIAL) & THE HONOURABLE MR. P. KARTHIKEYAN
By, MEMBER (TECHNICAL)
Shri M.N. Bharathi, Advocate for the Appellants. Shri B.L. Meena, SDR, for the Respondent.
P.G. CHACKO MEMBER (JUDICIAL)
After examining the records and hearing both sides, we note that the dispute in this case pertains to classification of Uninterrupted Power Supply System [UPSS for short]. The UPSS imported by the appellants was provisionally assessed to duty in terms of SH 8504.40 of the Customs Tariff and accordingly the item was cleared on payment of duty. The assessment was finalized in terms of SH 8543.89 of the Customs Tariff and accordingly the assessee was called upon to pay differential duty. The assessees appeal against such finalization of assessment was rejected by the Commissioner (Appeals). Hence the present appeal.
2. After hearing both sides and considering their submissions, we note that classification of UPSS under SH 8504.40 of the Customs Tariff was confirmed by a Larger Bench of this Tribunal in the case of J.K. Synthetics Ltd. and the said decision was affirmed by the apex court also. Another Larger Bench also held to the same effect in the case of Luminous Electronics Pvt. Ltd. vide Final Order No. 148/01-B dated 21.3.2001 and the same was followed by this Bench in the case of Commissioner of Customs, Chennai Vs. Numeric Power Systems Ltd. [present appellants] vide Final Order No. 644/2002 dat
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ed 29.5.2002. 3. As the issue stands settled in favour of the assessee, we set aside the impugned order and allow this appeal.