https://www.taxtmi.com/caselaws?id=85843 Imported fan blades were held classifiable under Heading 84.11(4) of the Customs Tariff Act because that entry covers exhaust fans and blowers of not less than 65 cm sweep. The sweep was admitted to exceed 65 cm, and the record showed the blades functioned as blowers. As the goods answered the specific description in sub-heading (4), sub-heading (5), which applies only to fans and blowers not covered elsewhere, was excluded. The classification under Heading 84.11(4) was therefore upheld and the Revenue challenge failed. en-us Fri, 04 Oct 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85843 Imported fan blades were held classifiable under Heading 84.11(4) of the Customs Tariff Act because that entry covers exhaust fans and blowers of not less than 65 cm sweep. The sweep was admitted to exceed 65 cm, and the record showed the blades functioned as blowers. As the goods answered the specific description in sub-heading (4), sub-heading (5), which applies only to fans and blowers not covered elsewhere, was excluded. The classification under Heading 84.11(4) was therefore upheld and the Revenue challenge failed. Case-Laws Customs Fri, 04 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85843