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of <h1>Tribunal Upholds Classification of CPU Cooler Fan: Board's Clarification Prevails</h1> <h3>COMMISSIONER OF CUSTOMS, NEW DELHI Versus INTEX TECHNOLOGIES LTD.</h3> The Tribunal upheld the classification of CPU Cooler Fan with Heat sink under sub-heading 8473.30, following the Commissioner (Appeals) decision. The ... Fan - CPU Cooler Fan with Heat sink - Classification of The dispute involved the classification of CPU Cooler Fan with Heat sink. The original authority classified it under sub-heading 8414 59 10, while the Commissioner (Appeals) classified it under sub-heading 8473.30. The Board's Circular clarified the classification under 8414 59 10, but later withdrew it. The Tribunal decision and classification under sub-heading 8473.30 were accepted. The Board's Clarification is binding, leading to the rejection of the Revenue's appeal.
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