Tariff classification of UPSS: placed under the tribunal-assigned electrical apparatus heading and binding on field formations. An uninterruptible power supply system (UPSS) consisting of rectifier, battery charger, battery, inverter and static bypass switch supplies stabilized AC power and continuity. A tribunal decision classifying UPSS under an electrical apparatus tariff heading has created divergence from prior Board and WCO advice. The Department directs that the tribunal classification is binding on field formations until reversed, and UPSS must be treated under the tribunal-assigned customs and corresponding central excise headings; pending assessments should be finalised accordingly.