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TMI Blog2000 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per: V.K. Agrawal, Member (T)]. These two appeals one filed by M/s. North West Switch Gear Ltd. and other by the Revenue - involve common issue regarding classification of Regulator of Electrical Fans whether under sub-heading 8414.20 or 8414.99 of the Schedule to the Central Excise Tariff Act. 2. Shri R. Santhanam, along with Shri R.C. Gupta, learned Advocates, subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b-heading 8414.99. He finally mentioned that during the relevant period the classification lists were approved by the Department and the show cause notices were issued for demanding the differential duty and in the light of the judgment of the Supreme Court in the case of CCE, Baroda v. Cotspun, 1999 (113) E.L.T. 353 (S.C.) there cannot be any short levy if the clearances had been effected on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said letter. 4. We have considered the submissions of both sides. As mentioned above the H.S.N. Explanatory Notes clearly provide that accessories presented with the machine or apparatus with which they normally belong are classifiable with the machine or apparatus. On the basis of this Explanatory Note, the Board clarified that Fan Regulator will not be classifiable under Chapter 85 as elec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee are classifiable under sub-heading 8414.99 as accessories of fans. We, however, agree with the learned Advocate that differential duty cannot be demanded as the classification list claiming classification under sub-heading 8414.20 had been approved by the department, in the light of the Supreme Court s decision in the case of Cotspun, supra. Accordingly, demands are not sustainable. 5 B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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