Circular No. 104/2003-Cus
Dec 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 (UPSS) under the Customs & Central Excise Tariff-reg.
I am directed to
refer to Board’s Circular No. 10/2002-Customs dated 4th February, 2002 on the
above mentioned subject, which advised provisional assessment of import of UPSS
under heading 85.04 by taking a simple
bond.
2. The appeal filed
by the Department in the Hon’ble Supreme Court against
the decision of the five-Member bench of CESTAT, 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 Customs Tariff Act, 1975 and 8504.00 of the Central Excise Tariff Act,
1985. All pending assessments may be finalized accordingly. Circular No.
10/2002-Cus dated 4.2.2002 stands modified accordingly.
4. Please acknowledge receipt of this circular.
H.K. Sharma
STO (TU)
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