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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>UPSS Classified Under Customs Tariff Sub-Heading 8543.89 from January 1, 1996, Per CEGAT Ruling</h1> Uninterruptible Power Supply Systems (UPSS), comprising rectifier, battery charger, battery, inverter, and static bypass switch, are used to provide stable AC power during mains supply failure. Previously classified under heading 8504.40 of the Customs Tariff and Central Excise Tariff, the Customs Excise and Gold (Control) Appellate Tribunal (CEGAT) ruled UPSS should be classified under sub-heading 8543.80 of the Customs Tariff. Despite prior Board and World Customs Organisation opinions to the contrary, the Board directs that until overturned by the Supreme Court or CEGAT itself, this classification is binding and must be followed. Effective from January 1, 1996, UPSS shall be classified under sub-heading 8543.89 of the Customs Tariff and heading 8543.00 of the Central Excise Tariff. Pending assessments should be finalized accordingly.
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