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TMI Blog1998 (2) TMI 311X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. Nambiar, Member (J)]. These appeals are directed against the orders passed by the Commissioner (Appeals). In the impugned order, he classified the Fan Regulators and dimmers under Tariff Heading 8533 of the Central Excise Act, 1944. 2. The ld. Advocate, Shri Arvind P. Datar appearing for the appellants at the outset stated that as far as classification of dimmers are concerned, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng with fans. Doubts have been expressed regarding the classification when the fan regulators are manufactured and cleared separately, not in combination with fans. It is seen that though the electric fans can function without the regulators, the regulators are needed as they limit and control the flow of the electricity and consequently control the speed of electric fans. 2. The matter has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrectly classifiable under T.H. 8414.99. 6. The ld. JDR Shri Rama Rao pointed out that before the Commissioner (Appeals) it was pointed out that there is no Revenue implication and both the items were classified under T.H. 8533. 7. The ld. Advocate stated that at the particular point of time the Notification No. 160/86 was there and rate of duty was the same and in that view of the matter sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o say that the circular of the Board is binding on all the authorities though it is not binding on the appellate authorities. However, the Revenue cannot plead against the circular of the Board. Our view finds support from the above said circular of the Board and we find no reason to depart from the view taken by the Board that the regulators in question are classifiable under T.H. 8414.99 and we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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