1998 (2) TMI 311 - AT - Central Excise

Summary

Issues: Classification of Fan Regulators and Dimmers under the Central Excise Act, 1944

In this judgment by the Appellate Tribunal CEGAT, MADRAS, the issue involved is the classification of Fan Regulators and dimmers under the Central Excise Act, 1944. The Commissioner (Appeals) had classified Fan Regulators and dimmers under Tariff Heading 8533. The main contention was regarding the classification of dimmers, with the Appellant not seriously challenging the finding of the Commissioner (Appeals) in this regard. The Tribunal, after hearing submissions, confirmed the classification of dimmers under Tariff Heading 8533.

Regarding the classification of regulators, the Appellant referred to a CBEC Circular stating that when regulators are cleared along with fans, they are classified as electric fans, but when cleared separately, they are classified as "parts and accessories of electric fan" under sub-heading 8414.99. The Appellant argued that the regulators of the fan are accessories specific to the fan itself and not interchangeable with other equipment like dimmers. Therefore, the Appellant contended that the regulators should be classified under sub-heading 8414.99. The Tribunal considered this argument, noting that the concession made earlier due to no revenue implication was not binding as there is no estoppel against law. The Tribunal held that the regulators in question are classifiable under Tariff Heading 8414.99 based on the CBEC Circular, which is binding on all authorities.

The Tribunal emphasized the binding nature of the CBEC Circular on all authorities, including the Revenue, and upheld the classification of regulators under Tariff Heading 8414.99. The judgment concluded with the disposal of the appeals in accordance with the classification of Fan Regulators and dimmers as discussed and decided by the Tribunal.