Customs classification of fan blades confirmed under the specific heading for exhaust fans and blowers, excluding the residual entry.

Imported fan blades were held classifiable under Heading 84.11(4) of the Customs Tariff Act because that entry covers exhaust fans and blowers of not less than 65 cm sweep. The sweep was admitted to exceed 65 cm, and the record showed the blades functioned as blowers. As the goods answered the specific description in sub-heading (4), sub-heading (5), which applies only to fans and blowers not covered elsewhere, was excluded. The classification under Heading 84.11(4) was therefore upheld and the Revenue challenge failed.

---

---

Issues: Whether the imported fan blades were correctly classifiable under Heading 84.11(4) of the Customs Tariff Act, 1975 or under Heading 84.11(5) of the Customs Tariff Act, 1975.

Analysis: Heading 84.11(4) covers exhaust fans and blowers of not less than 65 cms. sweep, while Heading 84.11(5) applies only to fans and blowers not falling within sub-heading (4). The sweep of the fan was admitted to be more than 65 cms., and the material on record showed that the fan blades functioned as blowers. On that basis, the goods fell squarely within sub-heading (4), and sub-heading (5) stood excluded.

Conclusion: The classification under Heading 84.11(4) was correct and the Revenue appeal failed.

---