Sponsored
    Follow Us:
Sponsored

CIRCULAR No. 36/2005-Cus.
2nd September, 2005

F. No. 528/114/2003-Cus (TU)

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

TARIFF UNIT

Subject :  Revision of Classification of CPU Cooler Fan with Heat   sink – reg.

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 8414 59 10.

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 Circular No. 17/2004-Cus., dated 20th February, 2004 stands withdrawn.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.

 Yours faithfully,

(H.K.SHARMA)
STO (TU)

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031