2001 (2) TMI 366

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....manufacture of "Fan regulators" with brand name of M/s. Polar Fan Industries Ltd. and supply the entire quantity to M/s. Polar Fan Industries Ltd. as the same are manufactured as per their specification. The appellants had been classifying the said goods under sub-heading 8414.20 of the Central Excise Tariff in their classification lists which were being approved from time to time. When Rule 173B of the Central Excise Rules, 1944 was amended by Notification No. 11/95-C.E. (N.T.), dated 16-3-1995 to the effect that instead of classification list, the assessee was required to file a declaration of goods manufactured or produced on or before 15-5-1995. Accordingly, the appellants filed a declaration wherein they classified the impugned goods u....

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.... submits that no "electric fan" can work to its desired level without the "fan regulator". The use of the regulator is to regulate the current and motor of the fan, and it is used for running with fan. Till 16-3-1995, the Department classified the same under sub-heading 8414.20. But on receipt of a clarification from the Central Board of Excise and Customs, New Delhi, the authorities below resorted to reclassification of the impugned goods under sub-heading 8414.99. The learned Advocate submits that such a reclassification is improper specially when there has been no change of nomenclature, character and use of the regulator. He further submits that the Commissioner (Appeals) erred in solely relying on the Circular No. 192/26/96-CX, dated 2....