https://www.taxtmi.com/caselaws?id=52916 CPU cooling fans fitted with a heat sink and other components were held classifiable as parts suitable for use solely or principally with automatic data processing machines under sub-heading 8473.30, not as ordinary fans under sub-heading 8414.59. Heading 84.14 covers fans, but the Explanatory Notes exclude articles fitted with additional elements that give them the character of more complex machines. Because the imported goods were not simple fans and were suitable principally for use with the CPU, Section XVI supported treatment as parts of the machine rather than as standalone fans. en-us Fri, 23 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 14:48:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52916 CPU cooling fans fitted with a heat sink and other components were held classifiable as parts suitable for use solely or principally with automatic data processing machines under sub-heading 8473.30, not as ordinary fans under sub-heading 8414.59. Heading 84.14 covers fans, but the Explanatory Notes exclude articles fitted with additional elements that give them the character of more complex machines. Because the imported goods were not simple fans and were suitable principally for use with the CPU, Section XVI supported treatment as parts of the machine rather than as standalone fans. Case-Laws Customs Fri, 23 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52916