1996 (1) TMI 377

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....er per : G.A. Brahma Deva, Member (J)]. - This is an appeal filed by the appellants against the order-in-appeal dated 13-3-85 passed by the Collector (Appeals) Central Excise, Calcutta. 2. When the matter has come up for hearing, none appeared on behalf of the appellants in spite of the fact that notice of hearing has been issued to them. We have proceeded to pass this order after hearing ....

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....t an integral or component part of the fan and does not form a part of it when connected to the fan by electric wiring or otherwise. Motor starter falls under a different item of the Central Excise Tariff namely, T.I. 30B and industrial fan falls under the T.I. 33 (2). The Departmental Representative contended that though it is not an integral part of the fan but it is an essential item and fan is....