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of <h1>Ministry of Finance Revises CPU Cooler Fans Classification to Sub-heading 8473.30; Circular No. 17/2004-Cus. Withdrawn.</h1> The circular issued by the Ministry of Finance, Department of Revenue, addresses the revision of the classification of CPU cooler fans with heat sinks. Initially classified under Tariff item 8414 59 10, the classification has been revised to sub-heading 8473.30 following a judgment by the CESTAT, New Delhi. This decision is based on the HSN Explanatory Notes, which exclude fans with additional elements that give them characteristics of more complex machines. Consequently, Circular No. 17/2004-Cus. is withdrawn, and pending assessments should be finalized accordingly. A Hindi version of the circular will be provided.
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