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2003 (8) TMI 46 - SC - Central ExciseClassification of electric fans of different varieties - Held that:- Restore the decision of the Collector (Appeals who based his decision on the fact that the fans in question were designed primarily as table fans, although they were capable for being hung from wall or ceiling. He rightly pointed out that, because of the peculiarity of design and manufacture, the concerned fans were entirely different from regular cabin fans which could not be adapted as table fans; also basing his decision on the description of the fans in the literature distributed by the appellants. The literature describes it predominantly as a table fan, though capable of being fixed on the wall or ceiling thus attracting ad valorem duty of 5% under T.I. No. 33(1)(a). There was no justification for the CEGAT to interfere with the order of the Collector (Appeals). In favour of assessee.
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