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of <h1>Customs Reclassifies UPS Systems Under Heading 85.04; Provisional Assessments Allowed Without Bank Guarantee.</h1> The circular addresses the classification of Uninterrupted Power Supply Systems (UPSS) under the Customs and Central Excise Tariff. It references a previous decision by the Customs, Excise, and Gold (Control) Appellate Tribunal (CEGAT) to classify UPSS under sub-heading 8543.89. However, a subsequent decision by a five-member CEGAT bench reclassified UPSS under heading 85.04. The Department has appealed this decision, and in the interim, Custom Houses are instructed to clear UPSS on a provisional assessment basis under heading 85.04 using a simple bond, without requiring a bank guarantee for the differential duty.
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