ensured is uninterrupted in as much as without a time lag from power failure, the system takes over supplying power. We do not know whether the use of Inverter will always involve a time lag for power supply to start after power failure. Of course Inverter is an item covered by 8 digit HSN Code Number, whereas UPS is covered by 6 digit HSN Code Number. Under the rules of interpretation, Inverter covered by 8 digit HSN Code Number is a specific Entry and, therefore, the same will not be covered by 6 digit HSN Code Number. What we notice from the Tribunal's order is that they appear to be influenced by the fact that the petitioner's product is used in houses for power supply to all electrical gadgets like light, fan, refrigerator, DVD, including computer and printer. In our view, for the purpose of classification the use of the item for other purposes do not make it anything other than UPS which is an I.T. product used to ensure uninterrupted power supply to computer. Therefore, what is required to be found out is whether the product answers description of “UPS” and if so, it has to be classified under Entry 69(27). We feel the Tribunal should take technical assistance from both sides for
