2000 (1) TMI 284

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....r the Appellants. S/Shri R. Santhanan and R.C. Gupta, Advocates, for the Respondents. [Order per: V.K. Agrawal, Member (T)]. - These two appeals - one filed by M/s. North West Switch Gear Ltd. and other by the Revenue - involve common issue regarding classification of Regulator of Electrical Fans whether under sub-heading 8414.20 or 8414.99 of the Schedule to the Central Excise Tariff Act....

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....t the department cannot now claim that the Fan Regulators are classifiable under sub-heading 8414.99. He finally mentioned that during the relevant period the classification lists were approved by the Department and the show cause notices were issued for demanding the differential duty and in the light of the judgment of the Supreme Court in the case of CCE, Baroda v. Cotspun, 1999 (113) E.L.T. 35....

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....414.20 or 8414.99 and as such this point was not discussed and clarified by the Board in the said letter. 4. We have considered the submissions of both sides. As mentioned above the H.S.N. Explanatory Notes clearly provide that accessories presented with the machine or apparatus with which they normally belong are classifiable with the machine or apparatus. On the basis of this Explanatory....