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1998 (8) TMI 209 - AT - Central ExciseExtract: .......are regulators and they perform the function of controlling the speed of rotation of fans. The function of the push buttons therefore is not to switch on or off electrical circuits. Its function is regulating the speed of the fan. Accordingly, we find no infirmity in the impugned order. It is accordingly upheld and appeal of the Revenue, dismissed.
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