https://www.taxtmi.com/caselaws?id=125508 CPU cooler fan with heat sink was held classifiable under sub-heading 8473.30 rather than sub-heading 8414 59 10, as the Tribunal's earlier view and the later Board circular supported that classification. The departmental clarification, having withdrawn the earlier contrary position, was binding on the Revenue. On that basis, the Commissioner (Appeals)'s order remained undisturbed and the Revenue's challenge failed. en-us Thu, 25 Jun 2009 00:00:00 +0530 Thu, 25 Oct 2012 17:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125508 CPU cooler fan with heat sink was held classifiable under sub-heading 8473.30 rather than sub-heading 8414 59 10, as the Tribunal's earlier view and the later Board circular supported that classification. The departmental clarification, having withdrawn the earlier contrary position, was binding on the Revenue. On that basis, the Commissioner (Appeals)'s order remained undisturbed and the Revenue's challenge failed. Case-Laws Customs Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125508