2000 (4) TMI 685

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..... A, for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - We have heard Shri D.B. Desai, learned Chartered Accountant for the appellant and Shri R.K. Roy, learned JDR for the Revenue and have also gone through the impugned order. 2. Both the appeals are being disposed of by a common order as the issue involved is the same. The appellants ha .....

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..... efore the Hon'ble Supreme Court of India have been allowed and the Tribunal's order has been set aside. It has been held that hub with blades known as 'Blade Assembly' was not an electric fan as assessable under Tariff Item 33(2) of the CETA. As the issue is now decided in favour of the appellants by the Hon'ble Supreme Court, we set aside the impugned order and allow both the appeals with consequ .....

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