Classification of Uninterrupted Power Supply System (UPSS) under the Customs and Central Excise Tariff. - Reg

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....ms and Central Excise Tariff. - Reg. I am directed to refer to Board's Circular No.22/2000-Cus., dated 22.3.2000 on the subject mentioned above. In the Circular, it was clarified that as decided by larger bench of CEGAT in the case of Tata Liebert Ltd., Vs CCE, Mumbai [1999(35) RLT 933], pending assessments of UPSS may be finalised by classifying them under sub-heading 8543.89 and bank guaran....