https://www.taxtmi.com/circulars?id=1571 The Board directs that a CPU cooler fan with heat sink is classifiable as an other fan because its principal function is cooling the CPU area and the heat sink only enhances that cooling; consequently, pending assessments should be finalized on that basis and concessional benefits for computer parts do not apply. en-us Fri, 20 Feb 2004 00:00:00 +0530 Sat, 28 Feb 2009 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1571 The Board directs that a CPU cooler fan with heat sink is classifiable as an other fan because its principal function is cooling the CPU area and the heat sink only enhances that cooling; consequently, pending assessments should be finalized on that basis and concessional benefits for computer parts do not apply. Circulars Customs Fri, 20 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1571