TaxTMI 
TaxTMI 
2004 (4) TMI 184
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....sue involved in this Appeal filed by M/s. Quantum Hi-tech Merchandising is whether CPU cooling fans imported by them are classifiable under sub-heading 8473.30 of the First Schedule to the Customs Tariff Act as claimed by them or under sub-heading 8414.59 of the Tariff as confirmed by the Commissioner (Appeals) under the impugned order. 2. Shri G.L. Rawal, learned Advocate, submitted that the C....
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.... the impugned goods are parts suitable for use solely or principally with the CPU and as such will be classifiable under Heading 84.73 only being parts suitable for use solely or principally with machines under Heading Nos. 84.69 to 84.72. He finally submitted that Note 2(a) to Section XVI of the Customs Tariff Act provides that parts which are goods included in any of the Heading of Chapter 84 or....
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....14.59. He also submitted that Explanatory Notes to HSN regarding Section Note clearly provides that parts which are suitable for use solely or principally with particular machine are to be classified in the same heading as machines does not apply to parts which themselves constitute an article covered by a Heading of Chapter 84 or Chapter 85 and these are in any case to be classified in their own ....
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....n disputed by the Revenue that the impugned goods is not a simplicitor fan as it is fitted with heat sink also. These facts find mention in Order-in-Original also. Thus in view of the exclusion clause in HSN Explanatory Notes, the impugned goods being fitted with additional elements is excluded from the purview of the Heading 84.14. It has also not been rebutted by the Revenue that the impugned go....