Uninterrupted Power Supply Classified as IT Product; Specific Entry No. 56 Takes Precedence Over Broader Categories for Revenue.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of uninterrupted power supply (UPS)- Whether IT product or not - Once the uninterrupted power supply and its parts have been specifically made referable to Entry No.56, then, there was no warrant for invoking and applying the residuary entry merely because that guarantees higher revenue - HC....