Classification – UPSS-classifiable under heading 8543.89 of CTA, 1975 & 8543.00 of CETA, 1985

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....t: Classification - UPSS-classifiable under heading 8543.89 of CTA, 1975 & 8543.00 of CETA, 1985 It is directed to refer to Board's circulars No. 25/96-Cus. Dated 24.4.96 and 151/2/98-CX. 4 dated 26.8.98, on the subject mentioned above. Vide Circular No. 25/96-Cus. dated 24.4.96, it was clarified that UPSS would be classifiable under sub-heading 8543.89 of the Customs Tariff and under sub-he....

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....nch of CEGAT. It has now been brought to the notice of the Board that, in the case of Tata Libert Ltd. Vs. Commissioner of Central Excise, Mumbai [1999 (35) RLT933], the larger bench of CEGAT, vide order dated 07.12.99, has held that the UPSS will fall under heading 85.43, as decided earlier in the case of J. K. Synthetics. Hence, in supersession of the earlier circulars, it is hereby clarif....