Central Excise - Classification of fan regulators - Central Excise - 7/87

Central Excise - Classification of fan regulators Circular No. 7/87 Dated 24-6-1987 [From F. No. 150/4/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of fan regulators. Doubts have been raised regarding the correct classification of resistance type and choke type fan regulators under the Central Excise Tariff. It has been reported that the function of both the devices is to restrict the flow of current to the electric motor of the fan and thereby regulate the speed. 2. The matter was discussed in the North Zone Tariff-cum-General Conference held at New Delhi on 27th and 28th May, 1987. 3. The Conference noted that under the Excise Tariff, as it existed prior to 28-2-1986, Item No. 33 read as 'Electric fans including regulators for electric fans, all sorts' thereby implying that regulators were not covered within the normal meaning of electric fans. Hence the doubts was whether in the new Excise Tariff, fan regulators would merit classification under sub-heading 8414.20 which covers electric fans but does not specifically include regulators. The alternative classification of such regulators appeared to be under Heading 85.04 or 85.33 depending upon the nature of regulatory machine used. 4. The Conference after discussion viewed that by virtue of HSN explanatory notes for Accessory Apparatus under Section XVI, classification of fan regulators under sub-heading 8414.20 along with fans would seem to be more appropriate. 5. The Board agrees with the above views of the Conference and accordingly holds that the resistance type and choke type fan regulators are classifiable under sub-heading 8414.20 along with fans.