TMI Blog2009 (10) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... g taken up together for disposal. 2. The relevant facts of the case in brief are that the assessee is engaged in the manufacture of Uninterrupted Power Supply System (UPSS) classifiable under Chapter 85 of the Schedule to the Central Excise Tariff Act, 1985. The assessee cleared the UPSS to various research institutes and availed full exemption under Notification No.10/97-CE dt. 1.3.97. In appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) has no power of remanding the matter to the original authority under Section 35A (3) of the Central Excise Act, 1944. 3. Heard both sides and perused the records. The issue involved is as to whether the UPSS cleared by the assessee to the research units is eligible for the benefit of Exemption Notification No.10/97-CE dt. 1.3.97. For the purpose of proper appreciation, the relevant portio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.No. Name of the Institutions Description of the goods Conditions (1) (2) (3) (4) 1. Public funded research institution or a university or an Indian Institute of Science, Bangalore or a Regional Engineering College other than a hospital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensitive equipment from perils such as spikes, surges, voltage fluctuations, black outs and other aberrations. He submits that there is no dispute that the UPSS were cleared to the research institutes as evident from the certificates. He also submits that in Customs Notification No.76/2004-Cus. dt. 26.7.04, UPSS has been treated as accessories of computer. He relied upon the decision of the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It appears from the literature placed by the ld. advocate that the UPSS is equipment to protect perils such as spikes, surges, voltage fluctuations, black outs and other aberrations. UPSS is, therefore, in our view, covered under clause (a) of Sl.No.1 of the Table appended to the said notification. Hence there is no reason to deny the benefit of the exemption notification. 6. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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