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When is a ceiling fan not a ceiling fan? When it’s a ceiling light

Of recent time one of the major points of contention circulating in industry has been the correct tariff classification of ceiling fans which happen to have more than one function (for example, fans with lights or fans with heaters).

The issue has also encompassed the issue of classification of “composite goods” and whether goods were entitled to duty – free entry under a TCO where the goods came within the description of goods under the TCO but also had further functions. More…