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of <h1>Supreme Court Decision: UPSS Classified Under Sub-heading 8504 in Customs and Excise Tariff. Finalize Pending Assessments.</h1> The circular addresses the classification of Uninterrupted Power Supply Systems (UPSS) under the Customs and Central Excise Tariff. Following the dismissal of an appeal by the Department in the Supreme Court against a decision by the CESTAT, it is clarified that UPSS should be classified under sub-heading 8504 of the Customs Tariff Act, 1975, and 8504.00 of the Central Excise Tariff Act, 1985. Consequently, all pending assessments should be finalized accordingly, and the previous circular from February 2002 is modified to reflect this classification. Recipients are requested to acknowledge receipt of the circular.
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