Revision of Classification of CPU Cooler Fan with Heat sink – reg

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..... eat sink - reg. I am directed to refer to Board's Circular No. 17/2004-Cus., dated 20th February 2004 on the above subject, wherein it was communicated that appropriate classification of 'CPU Cooler Fan with heat sink' would be under Tariff item 8414 59 10. 2. The said Circular has been reviewed by the Board in light of judgment of the Hon'ble CESTAT, New Delhi vide Order No. 475/04 B, dated 23. .....

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