2000 (1) TMI 118

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Order per : Jyoti Balasundaram, Member (J)]. - The issue involved in this case is the classification of Portable All Ball Bearing Electric Blower manufactured by the assessees herein - whether under CET sub-heading 8414.20 as Electric fan as claimed by the assessee or under heading 8508.00 as an Electro Mechanical tool for working in hand, as contended by the Revenue. 2. We have considered the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lower directly coupled to electric motor. The classification of the product is to be determined in accordance with the Rules for Interpretation of the Tariff, Section notes and Chapter notes of the CET 1985 and the HSN Explanatory notes of various Chapters also form the basis for deciding the classification. According to HSN Explanatory Notes on fans falling under Chapter Heading 8414, fans are de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o mechanical tool for working in hand with self contained electric motor (Heading 8508). Chapter Note 1(b) of Chapter 84 also clarifies that this Chapter does not cover Electro mechanical tool for working in hand, of Heading 8508. In the HSN Explanatory Notes on Heading 8508, it is mentioned that industrial blowers such as those used for cleaning of machine and machine parts, etc. are included in ....