TaxTMI 
TaxTMI 
1996 (8) TMI 307
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....ng air downward than giving air straight as in case of table fans. On these reasons, he has held that they are required to pay duty at 10% Adv. without the benefit of the Notification rejecting the claim of classification under Tariff Item 33(1)(b). The Learned Collector has examined the literature of these fans and has come to the conclusion in respect of fans Chiki and Miki and held that they are used primarily as table fans, as they have a regular base for this purpose. He has held that main fan portion is adjustable and there is an arrangement for clamps hidden under the base to make the fans hang from wall or ceiling. But its design and manufacture are entirely different from a regular cabin fan which can never be placed on a table. Therefore, he has held that these fans are primarily designed as table fans but could also be fixed to the ceilings or walls. He further held that they are definitely not designed primarily as cabin fans, and therefore, held that it is more appropriate that they are classified as table fans only. As regards the other two fans namely, Tini and Mini, he has held that they are of small size (Blades of only 9"). He has noticed the description of these ....
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....nbsp; 1. Table, cabin, carriage, pedestal and air circulator fans, of a diameter not exceeding 40.6 centimetres and regulators therefor. Fifteen per cent ad valorem 2. Electric fans, designed for use in an industrial system as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose, and regulators therefor. Fifteen per cent ad valorem. 3. Electric fans, not otherwise specified, and regulators therefor. Twenty per cent ad valorem The Tariff Item 33(2) refers that the Electric fans designed for use in an industrial system which should have some special shape or quality which would not be essential for their use for any other purpose. The present type of fans, which are in question, do not come within the category of TI 33(ii). TI 33(3) refers to electric fans, not otherwise specified, and regulators thereof. In this case as the Learned Collector (Appeals) has held that these fans are to be treated as table fans in view of its design and use and has also held that merely because these ....
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....The description given in the copies of classification list filed before us also does not give sufficient details. 11. However, the brands designated as `TINI' & `MINI' had been described before the Collector (Appeals), as per Para 3 of his order, as follows :- "3. The other two fans namely `TINI' and `MINI' are of small size (Blades of only 9"). It would be interesting to see how these fans are described in the literature of the appellants, "`Tini' A light and vertically tilted marvel, with only 230 mm (9") blades. Tini can hop on to your office desk, dressing table, stay by your bedside or breeze into your bathroom. "`Mini' Petite and perfectly balanced with 230 mm (9") aerofoil section moulded blade which is corrosion resistant. Built with a robust motor for efficient air displacement it can work at voltages ranging from 170 to 230. The ideal fan for small shops, puja rooms, bathrooms." It is not clear as to how the Ld. Collector has treated them as `table fans' simply in view of the above description in the face of the A.C's observations that they could be hung in the corner of the walls of the cabin, bathroom or a cabin which has not been denied, contradicte....
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....ectly so. Hence, there is no reason why they should be classified as 'Table fans'. 14. At the same time it is noticed that Tariff Item No. 33(1) as it stood during the relevant period covered only the specified types of fans therein and did not include multi-purpose or all purpose fans. Hence, I do not agree with the department's view as expressed in the tariff Advice No. 6 to the effect that `All purpose' fans or `multi-purpose' fans were classifiable under Tariff Item 33(1). I hold that such fans could only be classified under 33(3) under the heading "electric fans, not otherwise specified, and regulators therefor." 15. I also consider that in view of the above findings, in so far as the exemption Notification No. 46/84 is concerned these would fall only under Serial No. 2(b) and would be chargeable to duty accordingly. I therefore, set aside the impugned orders and remand the matter back to A.C. for redetermination of the duty liability in the light of the above observations and findings. Sd/- (S.K. Bhatnagar) Vice President DIFFERENCE OF OPINION 16. In view of the difference of opinion between Hon'ble Member (J) and the Vice Presi....
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.... (1) (2) (3)  33. Electric fans lncluding regulators for electric fans, all sorts - 1. Table, cabin, pedestal and air circulator fans, of a diameter not exceeding 40.6 centimetres and regulators therefor. Fifteen per cent ad valorem 2. Electric fans, designed for use in an industrial system as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose, and regulators therefor. Fifteen per cent ad valorem 3. Electric fans, not otherwise specified, and regulators therefor. Twenty per cent ad valorem 22. Shri J.S. Agarwal, the learned Counsel for the respondents submits that the learned Collector (Appeals) after examining the relevant literature and seeing fans also had held that "The way `Tini' has been described in the literature, it becomes hardly any doubt that it is primarily designed for being used on tables". He further observed that in literature, there is nothing, either, which would make 'Mini' as cabin fan and t....
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....efore, agree with the learned Vice President holding that the product shall fall under T.I. 33(3) as (6). 25. Now coming to the question whether these fans namely, the fans described as `Mini' and `Tini' fans are eligible for the benefit of Notification No. 46/84. For the sake of convenience, the entries in Table appended to 46/84 reads as under : S. No. Sub-Item No. Description Rate (1)  (2) (3)  (4)  1.  (1) Electric fans of a diameter (blade sweep) not exceeding 40.6 centimetres and regulators therefor- Table fans (a) Five per cent ad valorem and Cabin, carriage, pedestal and air circulator fans (b) regulators therefor Ten per cent ad valorem 2.  (3) Electric fans not otherwise specified - Ceiling fans of a diameter (blade sweep) not exceeding 107 (a) centimetres. Seven and a half per cent ad valorem &....