TaxTMI 
TaxTMI 
2003 (8) TMI 46
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....notice dated 23-3-1984 calling upon the appellant to show cause as to why the aforesaid models of fans should not be classified under Item No. 33(3) and under Item No. 1(1)(b) of the Notification No. 46/84. By an order dated 19-1-85 the Assistant Collector, Central Excise, Faridabad classified the said products under T.I. No. 33(1)(b) for the purpose of availing benefit of Notification No. 46/84. On appeal the Collector of Customs and Central Excise (Appeals) took the view that considering the design and manufacture as also the literature containing the description of the concerned models of the fans, they were used primarily as table fans. The Collector (Appeals) was of the view that although there was an arrangement for clamps which enabl....
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....c fans, all sorts - 1. Table, cabin, carriage, pedestal, circulator fans, of a diameter not exceeding 40.6 centimetres and regulators therefor. Fifteen per cent ad valorem 2. Electric fans, designed for use in an industrial system as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose, and regulators therefor, Fifteen per cent ad valorem 3. Electric fans, not otherwise specified, and regulators therefor. Twenty per cent ad valorem" 3. The relevant Notification No. 46 of 1984, dated 1-3-1984, reads as follows : "EXEMPTION NOTIFICATIONS ELECTRIC FANS 46/84-C.E., dt. 1-3-1984 Effective rates of excis....
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....Excise (Appeals) was well reasoned order and justified. 5. The stand of the Department is that the fans in dispute are 'multi purpose' and could be used as table and also as cabin/carriage fan; that considering their usage for different purposes the fans in common parlance cannot be termed as table fan only. The Collector (Appeals) based his decision on the fact that the fans in question were designed primarily as table fans, although they were capable for being hung from wall or ceiling. He rightly pointed out that, because of the peculiarity of design and manufacture, the concerned fans were entirely different from regular cabin fans which could not be adapted as table fans; also basing his decision on the description of the fans in the ....