UPS classification under notified IT product entry prevails over residuary taxation where the product matches the specific description.

Classification of a 600 VA pure sine wave home UPS turned on whether it fell within the notified IT product entry under Entry C-56 of Schedule C read with the relevant notification, or whether the residuary entry applied. The notified description expressly covered uninterrupted power supplies and their parts under Tariff Item 8504, and the specific entry was treated as controlling the classification. The residuary provision could not be used merely to attract a higher tax rate where the product matched the notified description. The home UPS was therefore treated as covered by Entry C-56 and the notification, rather than the residuary entry, with the issue decided in favour of the assessee.

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Issues: Whether 600 VA Pure Sine Wave Home UPS was ifiable as an Information Technology product under Entry C-56 of Schedule C and the corresponding notification, or whether it fell under the residuary entry.

Analysis: The relevant entry covered IT products notified by the State Government, and the notification specifically included uninterrupted power supplies and their parts under Tariff Item 8504 of the Central Excise Tariff Act, 1985. The Tribunal's view was that the plain language of the entry controlled the classification and that the residuary entry could not be invoked merely to secure a higher rate of tax. The product traded as home UPS was held to answer the notified description, and no warrant was found to displace the specific entry by resort to the residuary provision.

Conclusion: The product was correctly treated as covered by Entry C-56 read with the notification, and not by the residuary entry; the issue was decided in favour of the assessee.

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