Classification of Uninterrupted Power Supply System (UPSS) under the Customs & Central Excise Tariff-reg - Customs - 104/03

Circular No. 104/2003-CusDec 9, 2003 F. No. 528/1/1996-Cus (TU) Government of India Ministry of Finance Department of Revenue Sub: Classification of Uninterrupted Power Supply System (UPSS) under the Customs Central Excise Tariff-reg. I am directed to refer to Board's Circular No. 10/2002-Customs dated 4th February, 2002 on the above mentioned subject, which advised provisional assessment of import of UPSS under heading 85.04 by taking a simple bond. 2. The appeal filed by the Department in the Hon'ble Supreme Court against the decision of the five-Member bench of CESTAT, New Delhi, has since been dismissed on 4.4.2002 [2003 (152) E.L.T. 35 (S.C.)]. 3. Hence, it is hereby clarified that the UPSS will merit classification under sub-heading 8504 of the Customs Tariff Act, 1975 and 8504.00 of the Central Excise Tariff Act, 1985. All pending assessments may be finalized accordingly. Circular No. 10/2002-Cus dated 4.2.2002 stands modified accordingly. 4. Please acknowledge receipt of this circular. H.K. Sharma STO (TU)