https://www.taxtmi.com/caselaws?id=89755 Dimmers were treated as correctly classifiable under Tariff Heading 8533, and no legal or factual basis was shown to disturb that classification. Fan regulators cleared separately were classified under sub-heading 8414.99 because they were regarded as accessories specific to electric fans, not articles of independent interchangeable use like dimmers. The correct classification had to be determined according to law, and the prior concession did not control that exercise. A departmental circular supporting classification of separately cleared fan regulators under sub-heading 8414.99 was treated as persuasive and binding on departmental authorities. en-us Wed, 18 Feb 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89755 Dimmers were treated as correctly classifiable under Tariff Heading 8533, and no legal or factual basis was shown to disturb that classification. Fan regulators cleared separately were classified under sub-heading 8414.99 because they were regarded as accessories specific to electric fans, not articles of independent interchangeable use like dimmers. The correct classification had to be determined according to law, and the prior concession did not control that exercise. A departmental circular supporting classification of separately cleared fan regulators under sub-heading 8414.99 was treated as persuasive and binding on departmental authorities. Case-Laws Central Excise Wed, 18 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89755