1998 (8) TMI 209

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.... the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The issue involved in this appeal is the classification of regulators of electric fans known as push button switches and rotary switches without dial, knob and cover. The Collector (A) accepted the classification under sub-heading 8419.99 as part of fans. The order observes that the push buttons are working as regulators controlling t....