Classification of "Name Plates" for fans and benefit of S.S.I. exemption to such name plates under Notification No. 175/86-C.E. as amended - Clarification regarding

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..... g Circular No. 3/91-CX.4 Dated 17-1-1990 [From F. No. 154/13/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of "Name Plates" for fans and benefit of S.S.I. exemption to such name plates under Notification No. 175/86-C.E. as amended - Clarification regarding. Doubts have been raised whether small scale exemption u .....

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..... considered as parts of general use by virtue of Note 2(c) of Section XV of the said Act and as per Explanatory Notes (page 773 HSN), parts of general use presented separately were not considred as parts of articles. Hence appropriate classification of the name plates for fans would be under Heading No. 83.10, since these were the name plates and not fans, the benefit of Notification No. 175/86-C. .....

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