https://www.taxtmi.com/caselaws?id=95486 Fan regulators cleared separately, and not as part of an electric fan assembly, are classifiable as parts and accessories of electric fans rather than as electric fans themselves. The tariff position turned on the manner of clearance: a circular treated regulators supplied with fans as falling under the heading for electric fans, but regulators cleared independently attracted the parts-and-accessories entry. As the goods here were cleared separately, the classification under sub-heading 8414.99 was upheld and the claim for sub-heading 8414.20 was rejected. en-us Tue, 06 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 17:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95486 Fan regulators cleared separately, and not as part of an electric fan assembly, are classifiable as parts and accessories of electric fans rather than as electric fans themselves. The tariff position turned on the manner of clearance: a circular treated regulators supplied with fans as falling under the heading for electric fans, but regulators cleared independently attracted the parts-and-accessories entry. As the goods here were cleared separately, the classification under sub-heading 8414.99 was upheld and the claim for sub-heading 8414.20 was rejected. Case-Laws Central Excise Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95486