2005 (6) TMI 321

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..... he Respondent. [Order per : T.K. Jayaraman, Member (T)]. -  This is an appeal filed by the Revenue against the Order-in-Appeal No. 21/2004 (H-II)-Cus., dated 8-3-2004 passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad. 2. In the impugned order, the Commissioner (Appeals) has allowed the appeal of the Respondents against the Order-in-Original No. 8/2003, dated .....

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..... the Revenue, when the Motor is an integral part of the ceiling fan and is made/designed to be suspended from ceiling, it looses its identity as motor and a new product - ceiling fan emerges. The Revenue relied on the decision of the Bombay High Court in the case of Collector of Central Excise v. Voltas Ltd. [1992 (59) E.L.T. 44 (Bom.)] wherein it was held that impellers and motors after being fit .....

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..... the item exported is the bottom portion of ceiling fan without blades. Since the most important part of the fan itself is motor and in this case, it is not in a dispute that the item under export has got single phase motor. The fact that it contains some other items cannot be a reason for denying the DEPB credit on a single phase motor. As rightly observed by the Commissioner (Appeals), the Deputy .....

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