2001 (8) TMI 1015 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore considered the classification of UPSS under Chapter Heading 8504.00. The appeals were filed by both the assessee and the Department. The Tribunal followed a previous decision and classified UPSS under ch. heading 8504.00, allowing the assessee's appeal. The Department's appeal was disposed of as the issue was already decided in favor of the assessee.