2000 (9) TMI 534

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.... these regulators should be classified under heading 8414.20 of the tariff. It is the department's case, as contained in the impugned order of the Commissioner (Appeals) that they are classifiable under sub-heading 8414.99 of the tariff. 3. Heading 84.14 and the sub-headings as they stood at the relevant time (1993-94) are reproduced below : "84.14   Air or vacuum pumps, air or other gas compressors and fans, ventilating or recycling hoods incorporating a fan, whether or not fitted with filters.   8414.10 Gas compressors of a kind used in a refrigerating and air conditioning appliances and machinery.   8414.20 Electric fans   8414.80 Other - Parts and accessories :   ....

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....e efficient functioning of that article. It is not possible for us to accept that a regulator of an electric fan is a part of that fan. A regulator of a fan which is not integral to that fan is not a part of that fan. It is only in the case of a fan, such as a pedestal or table fan which is sold with the regulator incorporated in it, that the regulator is a part. In that case, a fan without a regulator would not be complete. In the case of a ceiling fan, for which the subject goods are regulators, the position is different. The fan itself is complete, in all respects without the regulator. A regulator in fact is connected, a distance away from the fan by means of electric wires. A ceiling fan can run, although in single speed, without the r....

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.... accessories of goods covered by heading 8514.10 gas compressors of specified type are to be classified under sub-heading 91. Other parts and accessories are to be classified under sub-heading 99. These other parts and accessories will evidently be all parts and accessories classifiable under Heading 85.14 other than parts and accessories of goods covered by sub-heading 10. It will therefore include parts and accessories of electric fan. 6. This is our finding on our analysis of the relevant provisions of the tariff. The Tribunal in its decision in M.K. Electric (India) Ltd. v. CCE - 1999 (107) E.L.T. 262 has come to the same conclusion on the classification but on a different reasoning. That reasoning is as follows. The regulators ....