Classification of "Name Plates" for fans and benefit of S.S.I. exemption to such name plates under Notification No. 175/86-C.E. as amended - Clarification regarding - Central Excise - 3/91-CX.4

Classification of "Name Plates" for fans and benefit of S.S.I. exemption to such name plates under Notification No. 175/86-C.E. as amended - Clarification regarding Circular No. 3/91-CX.4 Dated 17-1-1990 [From F. No. 154/13/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of "Name Plates" for fans and benefit of S.S.I. exemption to such name plates under Notification No. 175/86-C.E. as amended - Clarification regarding. Doubts have been raised whether small scale exemption under Notification No. 175/86-C.E., dated 1-3-1986 as amended will apply to the Name Plates used in the Fans, on which the brand name of fans are printed and whether such name plates will merit classification under Heading No. 83.10 or sub-heading 8414.99 of Central Excise Tariff Act, 1985. 2. These name plates are of metallic composition, with brand name of the fan like "Ravi" etc. printed on them. They are affixed on fans to facilitate marketing of fans under these brand names. 3. The issue has been discussed in the 3rd Tariff-cum-General Conference of the Collectors of Central Excise, North Zone, held at Delhi on the 30th November and 1st December, 1990. 4. The Conference observed that goods falling under Heading No. 83.10 of the Schedule to the Central Excise Tariff Act, 1985 were considered as parts of general use by virtue of Note 2(c) of Section XV of the said Act and as per Explanatory Notes (page 773 HSN), parts of general use presented separately were not considred as parts of articles. Hence appropriate classification of the name plates for fans would be under Heading No. 83.10, since these were the name plates and not fans, the benefit of Notification No. 175/86-C.E., dated 1-3-1986, as amended, would also appear to be admissible by virtue of instructions contained in F.No. 345/35/87-TRU because a manufacturer of name plates for fan was not manufacturing fans. 5. The above recommendation of the Conference has been accepted by the Board and accordingly it has been held that name plates for fans will merit classification under Heading No. 83.10 and will be entitled to the benefits of Notification No. 175/86-C.E., dated 1-3-1986 as amended. 6. Field formations and Trade may be informed suitably.