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TMI Blog2011 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... belt. Further, the Explanatory Notes to Heading 84.14 clearly states that fans may or may not be fitted with integral motors - Accept the contention of the assessees that complete electric fans (industrial fans) were cleared by them. - E/COD/15 to 19/2011 & E/23 to 27/2011, E/446/03, E/133/2004 - 434-440/2011 - Dated:- 8-3-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns (electric motors are an indispensable part/main part for the operation of fans), the goods cleared were only parts of electric fans and hence classifiable under CET sub-heading 8414.99 attracting duty @ 15% while complete fans attract duty @ 10%. Show-cause notices proposing recovery of duty and re-classification were issued; the proceedings were dropped by the Asst. Commissioner vide separate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that there is no rebuttal of the stand of the assessees that the electric fans manufactured and cleared by them can be run by connection to a motor installed at a particular place, by a conveyor belt and that the motor can be used for running more than one fan by connecting them by a conveyor belt. Further, the Explanatory Notes to Heading 84.14 clearly states that fans may or may not be fitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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