Customs classification of CPU cooler fan with heat sink upheld under sub-heading 8473.30; Board circular binding on Revenue.

CPU cooler fan with heat sink was held classifiable under sub-heading 8473.30 rather than sub-heading 8414 59 10, as the Tribunal's earlier view and the later Board circular supported that classification. The departmental clarification, having withdrawn the earlier contrary position, was binding on the Revenue. On that basis, the Commissioner (Appeals)'s order remained undisturbed and the Revenue's challenge failed.

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Issues: Whether CPU Cooler Fan with Heat sink was correctly classifiable under sub-heading 8473.30 instead of sub-heading 8414 59 10, and whether the Revenue was bound by the Board's circular withdrawing the earlier clarification.

Analysis: The products had been classified by the original authority under sub-heading 8414 59 10, while the appellate authority followed the Tribunal's earlier view and placed them under sub-heading 8473.30. The later Board circular withdrew the earlier clarification and accepted the Tribunal's view on classification. In these circumstances, the departmental clarification supported the assessee's classification, and the Board's circular was binding on the Revenue.

Conclusion: The classification under sub-heading 8473.30 was upheld, and the Revenue's challenge failed.

Final Conclusion: The order of the Commissioner (Appeals) remained undisturbed and the Revenue's appeal did not succeed.

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