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TMI Blog2000 (5) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... ication as Static convertors under Chapter heading 8504 and as a result of classification under Chapter heading 8543, demands have been confirmed on clearances during the period from July, 1995 to July, 1996. 2.1. We have heard Shri Naveen Mullick, learned Advocate and Shri Ashok Kumar, learned DR. The appellants have filed two Misc. applications. The prayer in E/M/10/2000-B is for permission to raising the following additional grounds of appeal : "The classification lists of the appellants filed till the year 1994-95 including classification lists w.e.f. 1-4-1995 had already been approved by the proper officer by classifying UPSS under heading No. 85.04. While filing their classification declaration w.e.f. 1-5-1995, it was again cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se under the cover of the Board Circular issued as early as in the year 1990, when it was changed by the Board by issuing the circular dated 24-4-1996. Where the highest body of the Department had maintained classification under heading 85.04 till 24-4-1996, it is quite obvious that necessary approval of the Department was there to assess such goods under heading 85.04. The demand, if any, could only be raised at least for a period subsequent to Board's circular dated 24-4-1996. It has already been held by the Apex Court that instructions of the Board are binding on the Department and it is not open for the Department to plead against such instructions." 2.2. The prayer is opposed by the learned DR on the ground that w.e.f. 1-5-1995 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertor is one which converts AC power to DC power, actually a static convertor is much more than that, as seen from HSN Explanatory notes at page 85 which states that Electrical Static convertors includes (a) Rectifiers and (b) Invertors by which DC is converted into AC, etc. The second objection is that battery is generally a part of UPS but sometimes UPS is sold without battery also. The assessees also point out that some of the UPS systems do not have a transfer or By-pass switch while this Tribunal has noted that UPS system have transfer/by-pass switch. We however, do not see any force in the submissions. The Tribunal has considered all aspects including HSN Explanatory notes and Board's circular while coming to the conclusion that UPS s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned. 7. Reliance by the learned Counsel on the decision by the Apex Court in the case of C.C.E. v. Oriental Timber Industries [1985 (20) E.L.T. 202 (S.C.)] is also misplaced. In that case, the Supreme Court held that levy of duty should be prospective from the date of the judgment and not retrospective. The Court did so in the peculiar circumstances of that case by holding that fresh assessment for levy of duty for many years after a long lapse of time is bound to cause harassment to the Respondent firm and the Court also noted that the Counsel for the Union of India fairly agreed that the Government was not concerned with the collection of additional duty for the past from the Respondents but was only concerned with the question of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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