Classification of Uninterrupted Power Supply System (UPSS) under the Customs & Central Excise Tariff-reg

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.... 528/1/1996-Cus (TU) Government of India Ministry of Finance Department of Revenue Sub: Classification of Uninterrupted Power Supply System (UPSS) under the Customs & Central Excise Tariff-reg. ....

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....152) E.L.T. 35 (S.C.)]. 3. Hence, it is hereby clarified that the UPSS will merit classification under sub-heading 8504 of the Customs Tariff Act, 1975 and 8504.00 of the Central Excise Tariff Act, 1....