Classification – UPSS-classifiable under heading 8543.89 of CTA, 1975 & 8543.00 of CETA, 1985

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..... of CTA, 1975 & 8543.00 of CETA, 1985 It is directed to refer to Board’s circulars No. 25/96-Cus. Dated 24.4.96 and 151/2/98-CX. 4 dated 26.8.98, on the subject mentioned above. * Vide Circular No. 25/96-Cus. dated 24.4.96, it was clarified that UPSS would be classifiable under sub-heading 8543.89 of the Customs Tariff and under sub-heading 8543.00 of the Central Excise Tariff, as per the d .....

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..... ce of the Board that, in the case of Tata Libert Ltd. Vs. Commissioner of Central Excise, Mumbai [1999 (35) RLT933], the larger bench of CEGAT, vide order dated 07.12.99, has held that the UPSS will fall under heading 85.43, as decided earlier in the case of J. K. Synthetics. * Hence, in supersession of the earlier circulars, it is hereby clarified that the UPSS will merit classification under .....

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