1998 (2) TMI 134 - HC - Central Excise

Summary

The High Court of Delhi directed the petitioner to pay excise duty treating Uninterrupted Power Supply System (UPS) under Heading 85.04 until further orders. The petitioner must comply with the final decision of the Supreme Court or CEGAT on the classification of UPS. If the decision is adverse, the petitioner must pay the duty within four weeks.