Exemption for centrifugal booster fans upheld where prior classification under Heading 8414.80 remained unchallenged and covered by the notification.

Centrifugal booster fans were treated as eligible for exemption under Notification No. 175/86-C.E. because their earlier classification under Heading 8414.80 had not been set aside, and that heading fell within the notification. The contrary attempt to classify the goods under Heading 84.15 was not accepted as a basis to deny the benefit in the absence of a successful challenge to the prior classification order. The classification question was considered on its merits, and no ground was found to interfere with the Commissioner (Appeals)'s order. The exemption benefit was therefore upheld and the Revenue's challenge failed.

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Issues: Whether centrifugal booster fans manufactured by the assessee were entitled to the benefit of Notification No. 175/86-C.E. on the basis of their classification, and whether the Revenue had made out any ground to interfere with the Commissioner (Appeals)'s order.

Analysis: The earlier classification of the goods under Heading 8414.80 had not been shown to have been set aside, and that heading was covered by the exemption notification. The contrary classification under Heading 84.15 was not accepted as a reason to deny the benefit in the absence of any successful challenge to the prior order. The classification issue was treated as one to be decided on merits, and no ground for interference with the appellate order was found.

Conclusion: The exemption benefit was upheld and the Revenue's challenge failed.

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