https://www.taxtmi.com/caselaws?id=47576 Fan regulators cleared independently of electric fans were treated as parts and accessories under the residual tariff entry, not as electric fans under the specific heading, because the tariff structure and Section XVI notes support classification of standalone regulators separately from the machine when not presented as a unit. The earlier circular was read as applying to regulators cleared with fans, while the later circular clarified separate clearance. On penalty, the Court interfered on the facts and found the penal consequence excessive, so the penalty was set aside in one appeal. en-us Tue, 14 Feb 2006 00:00:00 +0530 Thu, 12 Jun 2014 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47576 Fan regulators cleared independently of electric fans were treated as parts and accessories under the residual tariff entry, not as electric fans under the specific heading, because the tariff structure and Section XVI notes support classification of standalone regulators separately from the machine when not presented as a unit. The earlier circular was read as applying to regulators cleared with fans, while the later circular clarified separate clearance. On penalty, the Court interfered on the facts and found the penal consequence excessive, so the penalty was set aside in one appeal. Case-Laws Central Excise Tue, 14 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47576