UPSS classifiable under 8543.89 CTA and 8543.00 of CETA

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....n raised regarding the classification of uninterruptible power supply system (UPSS) under First Schedule CTA '75 (the Custom Tariff) in the wake of the decision of the Hon'ble CEGAT in the matter of J.K. Synthetic Ltd. v/s. Collector of Customs, Jaipur [1995 (80) ELT 208 (Tribunal)], holding that UPSS are classifiable under heading 8443.80 ibid. 2. An UPSS includes the following components formi....

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....der the Central Excise Tariff was earlier examined by the Board and it had been clarified that this article is classifiable u/h 85.04 of the Central Excise Tariff (Circular No. 156/ 21/90-CX. 4 date 10.10.90 refers). 4. However as referred in para 1 above, CEGAT has held the classification of this article under sub-heading 8543.80 of the Customs Tariff. As a result of this, the earlier decision ....