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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Classification of CPU Cooler Fan with Heat sink-reg

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....y that divergence of practice regarding the classification of "CPU Cooler Fan with Heat sink", has been brought to the notice of the Board. This item is being assessed under CTH 84145910 as "other fans" or under 84733099 as "parts of ADP Machines" in different Commissionerates. 2. The item "CPU Cooling Fan with Heat Sink" is said to perform the function of cooling the processor in the CPU. On it....

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....performing functions such as blowing air as well as removing the heat. But the majority view was that the product in question was essentially a fan that performed the principal function of cooling and the heat sink enhanced the cooling function, as the latter alone could not serve the principal function. Thus as per Chapter Note 2(a) of Section XVII it would merit classification as a fan and not a....

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