TMI Blog2004 (4) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CPU cooling fan imported by them is a device which is meant to cool the temperature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 85 are in all cases to be classified in their respective headings; that this note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 appropriate Heading even if specially designed to work as parts of specific machine. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted 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 goods is suitable for use principally with CPU which falls under Heading 84.71 and as p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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