ORDER
S.L. Peeran, Member (J)
1. The stay application and the appeal of the Revenue arises from order in appeal No. 545 and 546/2001 dt. 31.8.2001 passed by the Commissioner (Appeals), Chennai.
2. The Commissioner (Appeals) has held that the impugned product is Uninterrupted Power Supply System is required to be classified under sub Heading 8504.40 of the Customs Tariff Act in terms of the Larger Bench decision rendered in the case of Luminous Electronics Pvt. Ltd. reported in 2001 (43) RLT 543 (LB) : 2001 (95) ECR 434 (T-LB). The Revenue is aggrieved with this order and contend that in a similar case the appeal of the J.K. Synthetics Ltd. has been admitted by the Hon’ble Apex Court and the matter be kept pending and hence they seek for stay of the impugned order.
3. Heard the Ld. DR.
4. The Ld. Counsel files a copy of the Apex Court’s order in Civil Appeal No. 9175/1995 dt. 4.4.2002 by which the Apex Court has confirmed the Larger Bench’s decision rendered by the Tribunal in the case of Luminous Electronics P. Ltd. v. CCE and has disposed of the appeal of M/s J.K. Synthetics Ltd. thereby confirming the classification of the product under Heading 8504.40 of the Customs Tariff Act. The Ld. Counsel submits that the issue has finally been decided by the Apex Court and therefore there is no merits in the appeal and is to be rejected.
5. We have considered the submissions made by both the sides and perused the impugned order. It is seen that the Commissioner has followed the ratio of the Larger Bench’s decision rendered by Tribunal in the case of Luminous Electronics Put. Ltd. and has classified the item under sub heading 8504.40 of the CTA, 1985. This classification has since been upheld by the Apex Court in the matter of M/s. J.K. Synthetics Ltd. (supra). In view of the matter having attained finality, the stay application and the appeal are required to be rejected, as there is no infirmity in the impugned order of the Commissioner (Appeals). The Revenue appeal and stay application are rejected.
(Order dictated and pronounced in the open court)