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1999 (12) TMI 89 - AT - Central ExciseExtract: .......ssed in CCE, New Delhi v. Eppletone Engineers and in Mangalore Chemicals and Fertilizers, (supra) that UPS is classifiable as static converter under Heading 85.04, cannot be held to be correct one. 19 Consequently, the reference made to the Bench stands accordingly answered. The appeals be placed before the concerned Bench for disposal accordingly.
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