https://www.taxtmi.com/caselaws?id=120146 Cooling fans and heat sinks imported with a microprocessor were treated as integral, fully integrated parts of a single composite unit. Because the microprocessor was classifiable under tariff heading 84733010 and the notification extended exemption to microprocessors of computers under Chapter headings 84.71 or 84.73, the parts were covered as components of the exempt microprocessor. The Revenue's objection to CVD exemption was rejected, and the exemption was upheld. en-us Fri, 06 Oct 2006 00:00:00 +0530 Tue, 17 Jul 2012 12:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120146 Cooling fans and heat sinks imported with a microprocessor were treated as integral, fully integrated parts of a single composite unit. Because the microprocessor was classifiable under tariff heading 84733010 and the notification extended exemption to microprocessors of computers under Chapter headings 84.71 or 84.73, the parts were covered as components of the exempt microprocessor. The Revenue's objection to CVD exemption was rejected, and the exemption was upheld. Case-Laws Central Excise Fri, 06 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120146