https://www.taxtmi.com/circulars?id=1644 The Board accepts the tribunal's view that CPU cooler fans fitted with heat sinks possess characteristics of more complex machines and revises their classification from the fan tariff to the machinery sub heading, withdraws the earlier circular, and directs field formations to finalise pending assessments accordingly. en-us Fri, 02 Sep 2005 00:00:00 +0530 Sat, 28 Feb 2009 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1644 The Board accepts the tribunal's view that CPU cooler fans fitted with heat sinks possess characteristics of more complex machines and revises their classification from the fan tariff to the machinery sub heading, withdraws the earlier circular, and directs field formations to finalise pending assessments accordingly. Circulars Customs Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1644