CEGAT Bangalore: UPS System Classification Ruling Upheld. Precedent Followed, Appeals Allowed.

The Appellate Tribunal CEGAT, Bangalore ruled in favor of the party regarding the classification of uninterrupted power supply system under Chapter Heading 85.04 or 85.43, following precedent. The appeals were allowed as no stay was granted by the Supreme Court.

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The judgment by Appellate Tribunal CEGAT, Bangalore considered the classification of uninterrupted power supply system under Chapter Heading 85.04 or 85.43. The decision followed a previous case law and ruled in favor of the party, as no stay was granted by the Supreme Court. The appeals were allowed.

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