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of <h1>Fan Regulators Classified with Electric Fans Under Sub-heading 8414.20, Says North Zone Conference and Board Agreement.</h1> Doubts arose regarding the classification of resistance and choke type fan regulators under the Central Excise Tariff. Historically, regulators were not included with electric fans under Item No. 33. The North Zone Tariff-cum-General Conference discussed whether these regulators should be classified under sub-heading 8414.20, which covers electric fans but not specifically regulators. Alternatively, they could fall under Heading 85.04 or 85.33. The Conference, referencing HSN explanatory notes for Accessory Apparatus, concluded that classifying these regulators under sub-heading 8414.20 with fans is appropriate. The Board concurs with this classification decision.
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