Central Excise - Classification of fan regulators

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..... oubts 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 .....

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..... nder 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. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxman .....

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