| Date: |
02-09-2005
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| Notification No: |
Customs Circular No 36/2005
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Revision of Classification of CPU Cooler Fan with Heat sink
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I am directed to refer to Board�s Circular No. 17/2004-Cus., dated 20th February 2004 on the above subject, wherein it was communicated that appropriate classification of �CPU Cooler Fan with heat sink� would be under Tariff item 84145910.
2. The said Circular has been reviewed by the Board in light of judgment of the Hon�ble CESTAT, New Delhi vide Order No. 475/04 B, dated 23.4.2004 in the case of M/s. Quantum Hi-tech Merchandising, New Delhi [2004 (171) ELT 0197] wherein the Tribunal has held that �CPU cooler fan with heat sink� are appropriately assessable under heading 8473.30 of the Customs tariff. While holding thus, it has relied upon HSN Explanatory notes to heading 84.14 which reads as under-
�This heading excludes fans fitted with elements additional to their motors or housing if such elements give them the characteristics of more complex machines of other headings.�
3. The Board has accepted the above referred order of the Hon'ble CESTAT and has accordingly revised its classification opinion in respect of �CPU- cooler fan with heat sink� to sub-heading 8473.30 instead of Tariff item 8414 59 10.
4. Circular No. 17/2004-Cus., dated 20th February, 2004 stands withdrawn.
5. The field formations may finalise pending assessments, if any.
6. Please acknowledge receipt of this circular.
7. Hindi version will follow.
F.No.528/114/2003-CUS (TU)
(H.K. Sharma)
STO (TU)
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