1996 (10) TMI 157

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Revenue Appeals are directed against the common Order Nos. M/CUS/2764 2765/86, dated 29-9-1986 passed by Collector of Customs (Appeals), Madras. 2. The Respondents imported Fan Blades under cover of Bill of Entry No. 866, dated 14-8-1985 and D-970, dated 19-7-1985. These Fan Blades were originally assessed to duty under Heading 84.11(5) of C.T.A., 1975 at the rate of 100% + 40 with C.V.D. und .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he records. Tariff Heading 84.11(5) as claimed by the Revenue is reproduced below : Fans and blowers not falling within sub-heading (4) . As against this 84.11(4) refers to Exhaust fans and Blowers of not less than 65 cms. sweep; flame-proof fans and blowers. 6. There is no dispute that the sweep of fan is more than 65 cms. The ld. DR admits that it is so. Tariff Item No. 84.11 specifical .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X