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

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....ar No. 104/2003-CusDec 9, 2003 F. No. 528/1/1996-Cus (TU) Government of India Ministry of Finance Department of Revenue  Sub: Classification of Uninterrupted Power Supply System (U....

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....ESTAT, New Delhi, has since been dismissed on 4.4.2002 [2003 (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 Cus....