Allowed
M/S Guard Electronic System P.Ltd v. UOI & Ors.
Delhi HCW.P.(C)/1482/2000
Case brief
AI extract
What is this about?
The Court set aside the impugned Circular No.25/96-Cus and Misc. Order No. 131/99B, classifying UPSS under heading 85.04 of the Central Excise Tariff Act, 1985, following Supreme Court directions. The interim order dated 31st March, 2000 was affirmed, and the writ petition was disposed of.
What did the court decide?
Impugned Circular No.25/96-Cus and Misc. Order No. 131/99B set aside; interim order of 31st March, 2000 affirmed.