Cotmac Electronics (P) Ltd. Vs. Cce

Cotmac Electronics (P) Ltd. vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Jun 08, 2004

~1 min read

https://sooperkanoon.com/case/35549

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/35549
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundarm, A M Moheb
Decided On: Jun 08, 2004
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Cotmac Electronics (P) Ltd.

Respondent

Cce

Legal References

Reported In: (2004)(116)LC768Tri(Mum.)bai

Excerpt

1. the issue in dispute, namely, classification of uninterrupted power supply systems and control panels, is no longer res integra as it has been settled by the decision of the larger bench of the tribunal in the case of luminous electronics pvt. ltd. v. cce, new delhi holding that ups system fall for classification under chapter heading 85.04, and not under heading 85.43 of the schedule to the ceta, 1985. the assessee's plea is for classification under heading 85.04. following the larger bench decision, which has been approved by the supreme court in civil appeal no. 342/2002, we set aside the order of classification under heading 85.43 and allow the appeal.

Full Judgment

1. The issue in dispute, namely, classification of uninterrupted power supply systems and control panels, is no longer res integra as it has been settled by the decision of the larger bench of the Tribunal in the case of Luminous Electronics Pvt. Ltd. v. CCE, New Delhi holding that UPS system fall for classification under Chapter Heading 85.04, and not under heading 85.43 of the Schedule to the CETA, 1985. The assessee's plea is for classification under heading 85.04. Following the larger bench decision, which has been approved by the Supreme Court in Civil Appeal No. 342/2002, we set aside the order of classification under heading 85.43 and allow the appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Cotmac Electronics (P) Ltd. vs Cce Same Subject Excise Same Judge J Balasundarm, A M Moheb