2002 (1) TMI 1118

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....or the Appellant. Shri Thomas George, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. -  The short point to be considered in this case is whether uninterrupted power supply system is classifiable under Chapter Heading 85.04 or under 85.43. It was the claim of the party that item is classifiable under 85.04. It was brought to our notice that the issue invol....