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of <h1>UPSS to be classified under Heading 8504 for Central Excise Tariff Act compliance, per Central Board of Excise & Customs.</h1> The circular from the Central Board of Excise & Customs addresses the classification of Uninterrupted Power Supply Systems (UPSS) under the Central Excise Tariff Act, 1985. The issue was whether UPSS should be classified under Heading 84.71, 85.04, or 8543. After discussions at the West Zone Conference, it was determined that UPSS, which provide emergency power backup, fit best under Heading 8504. The Board agrees with this recommendation, clarifying that UPSS should be classified under Heading 8504, and advises field formations and trade to be informed and assessments finalized accordingly.
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