2014 (5) TMI 1057

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.... DR, for the Respondent. ORDER Ld. Advocate, Ms. Mannat Waraich submits that the goods entered into India was aluminium square tube and fan motors. Nature of the goods is covered by CTH 8708 91 00, whereas the aluminium square tube is covered by 7608 10 00 and fan motors is covered by CT 8501 10 19. 2. So far as the Revenue's claim is concerned, the Tariff Heading 8708 91 00 emanates from ....

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....uminium square tube is concerned. 3. So far as the claim of the appellant relating to fan motors is concerned, it is explained by the appellant that the goods fulfils the characteristics of CTH 8501 10 19. That entry reads as the residual goods of the heading 8501 dealing with electric motors and generators. There is no whisper in the show cause notice that the fan motors were the accessorie....