https://www.taxtmi.com/circulars?id=6495 UPSS combine rectifiers, inverters and battery banks to provide emergency backup power. Functionally they match an emergency power pack comprising converters and energy storage, and therefore merit classification under the tariff provision for electric converters/emergency power packs rather than the residuary heading for miscellaneous electrical machinery; field formations and trade should be informed and pending assessments finalised accordingly. en-us Wed, 10 Oct 1990 00:00:00 +0530 Sat, 04 Jul 2009 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6495 UPSS combine rectifiers, inverters and battery banks to provide emergency backup power. Functionally they match an emergency power pack comprising converters and energy storage, and therefore merit classification under the tariff provision for electric converters/emergency power packs rather than the residuary heading for miscellaneous electrical machinery; field formations and trade should be informed and pending assessments finalised accordingly. Circulars Central Excise Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6495