UPS Systems qualify as Static Convertors for concessions

The Revenue challenged orders extending the benefit of Serial No. 4 of Notification No. 25/2005-Cus. to imported Uninterruptible Power Supply (UPS) systems by treating them as "static converters". 

CESTAT Mumbai noted that the issue had already been conclusively settled in favour of importers by earlier decisions of CESTAT Kolkata and Mumbai. 

Rather than pursue appeals on an issue already covered by precedent, the Revenue sought withdrawal of the five appeals. CESTAT allowed the applications and dismissed the appeals as withdrawn.