Government of India
Ministry of FinanceOnline GST Certification Course by TaxGuru & MSME- Click here to Join
Department of Revenue
(Central Board of Excise and Customs), New Delhi
Subject: Central Excise- Classification of can regulators- Regarding
I am directed to invite your kind attention to Circular No. 7/87-CX dated 24 June, 1987 wherein it was clarified that the resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 of the Schedule to the Central Excise Tariff Act, 1985, along with fans. Doubts have been expressed regarding the classification when the fan regulators are manufactured and cleared separately, not in combination with fans. It is seen that though the electric fans can function without the regulators, the regulators are needed as they limit and control the flow of electricity and consequently control the speed of electric fans.
2. The matter has been examined. It is clarified that when regulators are cleared alongwith fans as a whole, they are classifiable as electric fans under sub-heading 8414.20. When fan regulators are cleared separately not in combination with fans, they are classifiable as ” parts and accessories of electric fan” under sub-heading 8414.99 of the Schedule to the Central Excise Tariff Act, 1985.