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of <h1>Fan Regulators: Classification Under Excise Tariff Act Clarified for Combined and Separate Sales.</h1> The circular addresses the classification of fan regulators under the Central Excise Tariff Act, 1985. It clarifies that when fan regulators are sold together with fans, they are classified as electric fans under sub-heading 8414.20. However, if fan regulators are manufactured and sold separately, they should be classified as 'parts and accessories of electric fans' under sub-heading 8414.99. This distinction is made because, although electric fans can operate without regulators, the regulators control the electricity flow and fan speed. The circular advises trade and field formations to apply these classifications accordingly.
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