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        Central Excise

        Central Excise - Classification of fan regulators - Regarding

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        Classification of fan regulators: supplied with fans treated as electric fans; separate regulators treated as parts. When resistance-type or choke-type fan regulators are cleared together with fans they are to be treated as electric fans and classified accordingly; when fan regulators are manufactured and cleared separately, not in combination with fans, they are to be classified as parts and accessories of electric fans, and the separate-clearance classification provision for parts applies.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Classification of fan regulators: supplied with fans treated as electric fans; separate regulators treated as parts.

                                When resistance-type or choke-type fan regulators are cleared together with fans they are to be treated as electric fans and classified accordingly; when fan regulators are manufactured and cleared separately, not in combination with fans, they are to be classified as parts and accessories of electric fans, and the separate-clearance classification provision for parts applies.


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