Classification of UPS for Exemption under Notfn No. 25/2005: CAAR Delhi Ruling

In re Socomec India Private Limited (CAAR Delhi)

Recent ruling by the Customs Appellate Authority for Advance Rulings (CAAR) in Delhi concerning the classification and exemption of Uninterrupted Power Supply (UPS) under Notification No. 25/2005.

Applicant’s View and Applicability of Notification: The applicant believed that the UPS they intended to import should be classified under Sub-heading 85044090 based on judicial pronouncements and CBIC Circular No. 104/2003-C

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