9911796707
TMI Blog2001 (2) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... name of M/s. Polar Fan Industries Ltd. and supply the entire quantity to M/s. Polar Fan Industries Ltd. as the same are manufactured as per their specification. The appellants had been classifying the said goods under sub-heading 8414.20 of the Central Excise Tariff in their classification lists which were being approved from time to time. When Rule 173B of the Central Excise Rules, 1944 was amended by Notification No. 11/95-C.E. (N.T.), dated 16-3-1995 to the effect that instead of classification list, the assessee was required to file a declaration of goods manufactured or produced on or before 15-5-1995. Accordingly, the appellants filed a declaration wherein they classified the impugned goods under sub-heading 8414.20. Thereupon, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its desired level without the "fan regulator". The use of the regulator is to regulate the current and motor of the fan, and it is used for running with fan. Till 16-3-1995, the Department classified the same under sub-heading 8414.20. But on receipt of a clarification from the Central Board of Excise and Customs, New Delhi, the authorities below resorted to reclassification of the impugned goods under sub-heading 8414.99. The learned Advocate submits that such a reclassification is improper specially when there has been no change of nomenclature, character and use of the regulator. He further submits that the Commissioner (Appeals) erred in solely relying on the Circular No. 192/26/96-CX, dated 27-3-1996 of the Central Board of Excise and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power to reclassify the goods having regard to the changed circumstances. In the instant case the reclassification of fan regulator is based on the Board's Circular dated 27-3-1996 wherein it is clarified that when "regulators' are cleared along with fans as a whole, the same are classifiable as "electric fans" under sub-heading 8414.20 and when fan regulators are cleared separately not in combination with fans, they are classifiable as "parts and accessories of electric fan" under sub-heading 8414.99 of the Schedule to the Central Excise Tariff Act, 1985. In the instant case, it is on record that the impugned goods are cleared with the brand name of M/s. Polar Fan Industries Ltd. as fan regulators independently and not in combination with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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