https://www.taxtmi.com/caselaws?id=88219 The Tribunal upheld the Collector of Customs' order regarding the classification of Uninterruptible Power Supply (UPS) under Project Import against an Import Licence, emphasizing that UPS, while essential, is not inherently part of the computer/micro process system. The redemption fine was reduced from Rs. 1,60,000 to Rs. 75,000 based on previous import history, despite the appellants' arguments regarding the essentiality of UPS for micro-processor based instrumentation. The appeal was rejected on all other grounds. en-us Tue, 15 Oct 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88219 The Tribunal upheld the Collector of Customs' order regarding the classification of Uninterruptible Power Supply (UPS) under Project Import against an Import Licence, emphasizing that UPS, while essential, is not inherently part of the computer/micro process system. The redemption fine was reduced from Rs. 1,60,000 to Rs. 75,000 based on previous import history, despite the appellants' arguments regarding the essentiality of UPS for micro-processor based instrumentation. The appeal was rejected on all other grounds. Case-Laws Customs Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88219