2009 (6) TMI 718 - AT - Customs

Summary

The dispute involved the classification of CPU Cooler Fan with Heat sink. The original authority classified it under sub-heading 8414 59 10, while the Commissioner (Appeals) classified it under sub-heading 8473.30. The Board's Circular clarified the classification under 8414 59 10, but later withdrew it. The Tribunal decision and classification under sub-heading 8473.30 were accepted. The Board's Clarification is binding, leading to the rejection of the Revenue's appeal.