Separate clearance of fan regulators supports classification as parts and accessories, not as electric fans.

Fan regulators cleared separately, and not as part of an electric fan assembly, are classifiable as parts and accessories of electric fans rather than as electric fans themselves. The tariff position turned on the manner of clearance: a circular treated regulators supplied with fans as falling under the heading for electric fans, but regulators cleared independently attracted the parts-and-accessories entry. As the goods here were cleared separately, the classification under sub-heading 8414.99 was upheld and the claim for sub-heading 8414.20 was rejected.

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Issues: Whether fan regulators cleared separately are classifiable under sub-heading 8414.20 as electric fans or under sub-heading 8414.99 as parts and accessories of electric fans.

Analysis: The relevant circular clarified that regulators cleared along with fans as a whole fall under the heading for electric fans, whereas regulators cleared separately are classifiable as parts and accessories of electric fans. The goods in question were cleared independently and not in combination with fans. In that situation, the authorities applied the tariff entry treating them according to the manner in which they were cleared.

Conclusion: The goods were correctly classified under sub-heading 8414.99 and the assessee's claim to classification under sub-heading 8414.20 was rejected.

Final Conclusion: The reclassification made by the lower authorities was sustained and the appeal failed.

Ratio Decidendi: Where fan regulators are cleared separately and not as part of an electric fan assembly, they are classifiable as parts and accessories of electric fans under the applicable tariff entry.

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