2000 (11) TMI 212

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.....H. Joglekar, Member (T)]. - The limited dispute in this appeal is on the classification of "fan regulators". The assessees claimed classification under sub-heading 8414.20. In the impugned order the Commissioner (Appeals) held the same to be classifiable under sub-heading 8414.99. 2. Shri K.R. Bulchandani, learned Counsel, fairly concedes that the following judgments are against the assessees ....

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....ective heading. The Heading 84.14 in its entirety reads as 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   ....