https://www.taxtmi.com/circulars?id=1387 Pending final adjudication on conflicting tribunal views, UPSS are to be provisionally assessed and cleared under heading 85.04 on the basis of a simple bond, without taking a bank guarantee for the differential duty between the previously applied heading and heading 85.04. en-us Mon, 04 Feb 2002 00:00:00 +0530 Wed, 09 Nov 2022 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1387 Pending final adjudication on conflicting tribunal views, UPSS are to be provisionally assessed and cleared under heading 85.04 on the basis of a simple bond, without taking a bank guarantee for the differential duty between the previously applied heading and heading 85.04. Circulars Customs Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1387