1998 (8) TMI 209

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 : C.N.B. Nair, Member (T)]. - The issue involved in this appeal is the classification of regulators of electric fans known as push button switches and rotary switches without dial, knob and cover. The Collector (A) accepted the classification under sub-heading 8419.99 as part of fans. The order observes that the push buttons are working as regulators controlling the speed of rotation .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... onnected, or for switching from one circuit to another". Thus, according to the Note itself unless an apparatus performs the function of switching electrical circuits, it is not covered by this heading. The Commissioner (A) has held in the impugned order that the push buttons in question are regulators and they perform the function of controlling the speed of rotation of fans. The function of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X