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 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 Honble Supreme Court and the Honble Supreme Court, vide order dated 1.4.2002 in Civil Appeal No. 342/2002 dismissed the appeal filed by the revenue.

3. In view of the decision of the five-member of the Tribunal, which was confirmed by the Honble 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.