https://www.taxtmi.com/caselaws?id=93381 Fan regulators cleared independently are treated as accessories of fans under sub-heading 8414.99 rather than under sub-heading 8414.20. A departmental circular concerning regulators supplied with fans does not govern separately cleared regulators, requiring classification under the tariff entry applicable to fan parts and accessories. Differential duty recovery is not sustainable where goods were cleared in accordance with an approved classification list, because such clearances do not constitute short levy in the circumstances considered. The classification position operates against the assessee, while the approved classification list prevents differential-duty recovery. en-us Thu, 20 Jan 2000 00:00:00 +0530 Thu, 10 Nov 2011 12:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93381 Fan regulators cleared independently are treated as accessories of fans under sub-heading 8414.99 rather than under sub-heading 8414.20. A departmental circular concerning regulators supplied with fans does not govern separately cleared regulators, requiring classification under the tariff entry applicable to fan parts and accessories. Differential duty recovery is not sustainable where goods were cleared in accordance with an approved classification list, because such clearances do not constitute short levy in the circumstances considered. The classification position operates against the assessee, while the approved classification list prevents differential-duty recovery. Case-Laws Central Excise Thu, 20 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93381