TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court affirms electric fans as table fans for duty exemption</h1> <h3>KHAITAN ELECTRICAL LTD. Versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI</h3> KHAITAN ELECTRICAL LTD. Versus COLLECTOR OF CENTRAL EXCISE, NEW DELHI - 2003 (156) E.L.T. 449 (SC) Issues: Classification of electric fans under Tariff Item No. 33(1)(a) or 33(1)(b) for duty purposes and exemption under Notification No. 46/84.Analysis:1. The appellant sought approval for classification and concessional duty rate for four models of fans - 'Mini', 'Tini', 'Chiki', and 'Miki' under Tariff Item No. 33(1) and Notification No. 46/84.2. The Assistant Collector classified the fans under T.I. No. 33(1)(b) for the benefit of the notification, but the Collector (Appeals) categorized them as table fans under T.I. No. 33(1)(a) due to design and literature descriptions.3. The CEGAT had a split opinion, with the Judicial Member viewing the fans as table fans, while the Vice President disagreed, leading to a third Member siding with the Vice President, resulting in upholding the Assistant Collector's order.4. The Tariff details under Item No. 33 specify different rates of duty for various types of electric fans, including table fans, cabin fans, and circulator fans.5. The Collector (Appeals) justified the classification based on the design and predominant usage as table fans despite their adaptability for wall or ceiling mounting, supported by literature descriptions.6. The Supreme Court agreed with the Collector (Appeals) that the fans were primarily designed as table fans, overturning the CEGAT's decision, and restored the Collector's order for classification and exemption under the notification.7. Consequently, the appeal was allowed without costs, affirming the Collector (Appeals)'s classification decision as reasonable and justifiable.
TaxTMI 