Classification of fan regulators clarified: resistance and choke types treated as parts of fans under the tariff subheading. The Board holds that resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 together with electric fans, a conclusion reached by the North Zone Tariff-cum-General Conference based on the HSN explanatory notes for accessory apparatus and intended to resolve doubts arising from the revised Central Excise Tariff's omission of explicit reference to regulators.
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Classification of fan regulators clarified: resistance and choke types treated as parts of fans under the tariff subheading.
The Board holds that resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 together with electric fans, a conclusion reached by the North Zone Tariff-cum-General Conference based on the HSN explanatory notes for accessory apparatus and intended to resolve doubts arising from the revised Central Excise Tariff's omission of explicit reference to regulators.
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