https://www.taxtmi.com/caselaws?id=93679 UPS systems were treated as classifiable under Chapter Heading 8543, because a Larger Bench had already settled that tariff position and the Tribunal declined to distinguish it on the basis of HSN notes, battery function, or absence of a transfer or bypass switch. The demand for the disputed periods was also sustained, since the show cause notices were issued within the normal limitation period and clearly informed the assessee that classification under Chapter Heading 8543 was proposed instead of Chapter Heading 8504. A later revised circular did not limit the operation of the notices. en-us Tue, 02 May 2000 00:00:00 +0530 Wed, 16 Nov 2011 11:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93679 UPS systems were treated as classifiable under Chapter Heading 8543, because a Larger Bench had already settled that tariff position and the Tribunal declined to distinguish it on the basis of HSN notes, battery function, or absence of a transfer or bypass switch. The demand for the disputed periods was also sustained, since the show cause notices were issued within the normal limitation period and clearly informed the assessee that classification under Chapter Heading 8543 was proposed instead of Chapter Heading 8504. A later revised circular did not limit the operation of the notices. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93679