https://www.taxtmi.com/caselaws?id=95728 Separately connected fan regulators are not integral parts of an electric fan because the fan remains complete and functional without them; they are accessories that only assist better or more efficient operation. On that reasoning, the regulators are classifiable under the residual tariff entry rather than as electric fans or their parts. Note 2(a) of Section XVI does not change the result because it applies only to parts, and the regulators are not shown to be goods specifically covered elsewhere as parts of electric fans. Board circulars cannot override the correct tariff classification. en-us Mon, 04 Sep 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95728 Separately connected fan regulators are not integral parts of an electric fan because the fan remains complete and functional without them; they are accessories that only assist better or more efficient operation. On that reasoning, the regulators are classifiable under the residual tariff entry rather than as electric fans or their parts. Note 2(a) of Section XVI does not change the result because it applies only to parts, and the regulators are not shown to be goods specifically covered elsewhere as parts of electric fans. Board circulars cannot override the correct tariff classification. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95728