Central Excise - Clarification of uninterrupted power supply system - Clarification Regarding

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..... New Delhi Subject : Central Excise - Clarification of uninterrupted power supply system - Clarification Regarding Doubts have been raised regarding the correct classification of uninterrupted power supply system (UPSS) whether under Heading 84.71 or under Heading 85.04 or Heading 8543 of Central Excise Tariff Act, 1985. 2. The uninterrupted power suppty systems are primarily intended .....

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..... g 8471 in view of Chapter Note 5(b) and (II) to Chapter 84 of HSN Explanatory Notes at PP-1299-1300 which explicitly mention power supply units even when separately presented as classifiable under Heading 8417 and entries relating to power suppty units in alphabetical list of HSN. (ii) Under Heading 8543 since it also ensures back up power supply, it goes out of 8504 and out of Heading 8471 beca .....

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..... as a combination of converters/switches and energy storage machines, for e.g. batteries, constituting power system for maintaining continuity of load power in case of power failure and was of the view that the uninterrupted power supply is essentially an emergency power pack. Consequently, the Conference decided that UPSS will be more appropriately covered under Heading 8504 of the Central Excise .....

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