1998 (2) TMI 311

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.... Appellant. Shri Rama Rao, JDR, for the Respondent. [Order per : T.P. Nambiar, Member (J)]. - These appeals are directed against the orders passed by the Commissioner (Appeals). In the impugned order, he classified the Fan Regulators and dimmers under Tariff Heading 8533 of the Central Excise Act, 1944. 2. The ld. Advocate, Shri Arvind P. Datar appearing for the appellants at the ....

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....iable under sub-heading 8414.20 of the Schedule to the Central Excise Tariff Act, 1985, along with fans. Doubts have been expressed regarding the classification when the fan regulators are manufactured and cleared separately, not in combination with fans. It is seen that though the electric fans can function without the regulators, the regulators are needed as they limit and control the flow of th....

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....rchangeable with another equipment as in the case of dimmers and therefore he stated that the same is correctly classifiable under T.H. 8414.99. 6. The ld. JDR Shri Rama Rao pointed out that before the Commissioner (Appeals) it was pointed out that there is no Revenue implication and both the items were classified under T.H. 8533. 7. The ld. Advocate stated that at the particular p....