2005 (6) TMI 321

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....e Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal filed by the Revenue against the Order-in-Appeal No. 21/2004 (H-II)-Cus., dated 8-3-2004 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. In the impugned order, the Commissioner (Appeals) has allowed the appeal of the Respondents against the Order-in-Original No. 8/2003, dated 2....

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....the Revenue, when the Motor is an integral part of the ceiling fan and is made/designed to be suspended from ceiling, it looses its identity as motor and a new product - ceiling fan emerges. The Revenue relied on the decision of the Bombay High Court in the case of Collector of Central Excise v. Voltas Ltd. [1992 (59) E.L.T. 44 (Bom.)] wherein it was held that impellers and motors after being fitt....

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....he item exported is the bottom portion of ceiling fan without blades. Since the most important part of the fan itself is motor and in this case, it is not in a dispute that the item under export has got single phase motor. The fact that it contains some other items cannot be a reason for denying the DEPB credit on a single phase motor. As rightly observed by the Commissioner (Appeals), the Deputy ....