1996 (10) TMI 157

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....nt. [Order per : Shiben K. Dhar, Member (T)]. - These Revenue Appeals are directed against the common Order Nos. M/CUS/2764 & 2765/86, dated 29-9-1986 passed by Collector of Customs (Appeals), Madras. 2. The Respondents imported Fan Blades under cover of Bill of Entry No. 866, dated 14-8-1985 and D-970, dated 19-7-1985. These Fan Blades were originally assessed to duty under Heading ....

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....led on behalf of the Respondents. 5. We have heard the ld. DR and perused the records. Tariff Heading 84.11(5) as claimed by the Revenue is reproduced below : "Fans and blowers not falling within sub-heading (4)". As against this 84.11(4) refers to "Exhaust fans and Blowers of not less than 65 cms. sweep; flame-proof fans and blowers." 6. There is no dispute that the sweep of....