Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2006 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (2) TMI 169 - SUPREME COURTWhether the 'fan regulators' are classifiable under the sub-heading 8414.20 along with fans or under the sub-heading 8414.99 as 'parts and accessories'? Held that:- Accordingly, the Board clarified in Circular No. 192/26/96, dated 27-3-96 that when the regulators are cleared along with the fans as a whole, they are classifiable under sub-heading 8414.20 but when 'fan regulators' are cleared separately not in combination with the fans they are classifiable as "parts & accessories of electrical fans" under sub-heading 8414.99 of the Schedule to the Tariff Act. There is a separate sub-heading of "parts and accessories" in heading 8414. The Sub-heading 8414.91 covers parts and accessories "of goods covered by the sub-heading 8414.10" and the sub-heading 8414.99 covers parts and accessories of "other" goods under the Heading 8414 and the sub-headings 8414.20 and 8414.80. Fan regulators' being, accessories of 'electric fan' would thus be covered under the sub-heading 8414.99. Accordingly, we do not find any merit in these appeals and hold that the 'fan regulators' manufactured by the assessee, which are sold as such "without the electric fan" would be classifiable under sub-heading 8414.99 as accessories of fans.
|