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    <title>1998 (2) TMI 134 - HIGH COURT OF JUDICATURE AT DELHI</title>
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    <description>Pending final resolution of the tariff classification dispute for Uninterrupted Power Supply systems, the court directed an interim arrangement under which excise duty would continue to be paid treating the product as classifiable under Heading 85.04. The direction was made in light of the ongoing consideration of the classification issue before the Supreme Court and reconsideration by the CEGAT, together with the existing departmental circular and competing classification view. The petitioner was also required to furnish an undertaking to abide by the ultimate decision when rendered, so that duty compliance would remain aligned with the final classification outcome.</description>
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    <pubDate>Tue, 10 Feb 1998 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=44973</link>
      <description>Pending final resolution of the tariff classification dispute for Uninterrupted Power Supply systems, the court directed an interim arrangement under which excise duty would continue to be paid treating the product as classifiable under Heading 85.04. The direction was made in light of the ongoing consideration of the classification issue before the Supreme Court and reconsideration by the CEGAT, together with the existing departmental circular and competing classification view. The petitioner was also required to furnish an undertaking to abide by the ultimate decision when rendered, so that duty compliance would remain aligned with the final classification outcome.</description>
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      <pubDate>Tue, 10 Feb 1998 00:00:00 +0530</pubDate>
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