1998 (8) TMI 209

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..... e involved in this appeal is the classification of regulators of electric fans known as push button switches and rotary switches without dial, knob and cover. The Collector (A) accepted the classification under sub-heading 8419.99 as part of fans. The order observes that the push buttons are working as regulators controlling the speed of rotation of the fan and therefore they are classifiable as p .....

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..... according to the Note itself unless an apparatus performs the function of switching electrical circuits, it is not covered by this heading. The Commissioner (A) has held in the impugned order that the push buttons in question are regulators and they perform the function of controlling the speed of rotation of fans. The function of the push buttons therefore is not to switch on or off electrical ci .....

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