2000 (1) TMI 89

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....rawal, Member (T)]. - These two appeals - one filed by M/s. North West Switch Gear Ltd. and other by the Revenue - involve common issue regarding classification of Regulator of Electrical Fans whether under sub-heading 8414.20 or 8414.99 of the Schedule to the Central Excise Tariff Act. 2. Shri R. Santhanam, along with Shri R.C. Gupta, learned Advocates, submitted that the period involved for the....

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....d that during the relevant period the classification lists were approved by the Department and the show cause notices were issued for demanding the differential duty and in the light of the judgment of the Supreme Court in the case of CCE, Baroda v. Cotspun, 1999 (113) E.L.T. 353 (S.C.) there cannot be any short levy if the clearances had been effected on the basis of approved classification list.....

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.... the submissions of both sides. As mentioned above the H.S.N. Explanatory Notes clearly provide that accessories presented with the machine or apparatus with which they normally belong are classifiable with the machine or apparatus. On the basis of this Explanatory Note, the Board clarified that Fan Regulator will not be classifiable under Chapter 85 as electrical resistor and their classification....