https://www.taxtmi.com/caselaws?id=50190 Fan regulators were classified under sub-heading 8414.99 as other parts and accessories, not under sub-heading 8414.20 as electric fans. The classification followed the terms of Heading 84.14 and the relevant section notes, which were treated as mandatory in determining whether an item falls within a specific heading or the residual entry. As Heading 84.14 separately covers electric fans and also provides for other parts and accessories, fan regulators were held to fit the latter category. Prior decisions on the same classification issue were followed. en-us Thu, 16 Nov 2000 00:00:00 +0530 Fri, 20 Aug 2010 12:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50190 Fan regulators were classified under sub-heading 8414.99 as other parts and accessories, not under sub-heading 8414.20 as electric fans. The classification followed the terms of Heading 84.14 and the relevant section notes, which were treated as mandatory in determining whether an item falls within a specific heading or the residual entry. As Heading 84.14 separately covers electric fans and also provides for other parts and accessories, fan regulators were held to fit the latter category. Prior decisions on the same classification issue were followed. Case-Laws Central Excise Thu, 16 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50190