UPSS classifiable under 8543.89 CTA and 8543.00 of CETA

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..... edule, CTA '75- Regarding I am directed to say that doubts have been raised regarding the classification of uninterruptible power supply system (UPSS) under First Schedule CTA '75 (the Custom Tariff) in the wake of the decision of the Hon'ble CEGAT in the matter of J.K. Synthetic Ltd. v/s. Collector of Customs, Jaipur [1995 (80) ELT 208 (Tribunal)], holding that UPSS are classifiable .....

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..... tion (WCO) and as per the Classification Opinion issued by WCO, this product is classifiable u/h 8504.40 of the Custom Tariff. Classification of this article under the Central Excise Tariff was earlier examined by the Board and it had been clarified that this article is classifiable u/h 85.04 of the Central Excise Tariff (Circular No. 156/ 21/90-CX. 4 date 10.10.90 refers). 4. However as ref .....

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