{"id":227861,"date":"2002-05-03T00:00:00","date_gmt":"2002-05-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/siemens-ltd-tata-libert-ltd-and-vs-cc-on-3-may-2002"},"modified":"2018-08-16T08:39:33","modified_gmt":"2018-08-16T03:09:33","slug":"siemens-ltd-tata-libert-ltd-and-vs-cc-on-3-may-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/siemens-ltd-tata-libert-ltd-and-vs-cc-on-3-may-2002","title":{"rendered":"Siemens Ltd., Tata Libert Ltd. And &#8230; vs Cc on 3 May, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">Siemens Ltd., Tata Libert Ltd. And &#8230; vs Cc on 3 May, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (82) ECC 639<\/div>\n<div class=\"doc_bench\">Bench: S Kang, A T V.K.<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> S.S. Kang, Member (J)<\/p>\n<p>1. Heard both sides.\n<\/p>\n<p>2. In these appeals, three-member Bench of the Tribunal, vide Misc. Order No. 131\/99-B dated 7.12.1999, held that UPS is classifiable under heading 85.43 and not under heading 85.04 of the Central Excise Tariff. After doubting the correctness of the order, passed by the Larger Bench of the Tribunal, the matter was referred to five-member Bench of the Tribunal. In the case of Luminous Electronics Pvt. Ltd. v. CCE 2001 (129) ELT 805, the Tribunal held that UPS is classifiable under heading 85.04 of the Central Excise Tariff and did not agree with the view taken by the three-member Bench of the Tribunal. Revenue filed appeal against the decision of the five-member Bench of the Tribunal before the Hon&#8217;ble Supreme Court and the Hon&#8217;ble Supreme Court, vide order dated 1.4.2002 in Civil Appeal No. 342\/2002 dismissed the appeal filed by the revenue.\n<\/p>\n<p>3. In view of the decision of the five-member of the Tribunal, which was confirmed by the Hon&#8217;ble Supreme Court, UPS is classifiable under heading 85.04 of the Central Excise Tariff. Hence, the impugned orders are set aside and the appeals are allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi Siemens Ltd., Tata Libert Ltd. And &#8230; vs Cc on 3 May, 2002 Equivalent citations: 2002 (82) ECC 639 Bench: S Kang, A T V.K. ORDER S.S. Kang, Member (J) 1. Heard both sides. 2. In these appeals, three-member Bench of the Tribunal, vide Misc. Order No. 131\/99-B [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-227861","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Siemens Ltd., Tata Libert Ltd. 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