9911796707
TMI Blog2003 (8) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... erature describes it predominantly as a table fan, though capable of being fixed on the wall or ceiling thus attracting ad valorem duty of 5% under T.I. No. 33(1)(a). There was no justification for the CEGAT to interfere with the order of the Collector (Appeals). In favour of assessee. - 359 of 1997 - - - Dated:- 6-8-2003 - S. Rajendra Babu, B.N. Srikrishna and G.P. Mathur, JJ. [Judgment per : B.N. Srikrishna, J.]. - The appellant is engaged in manufacture of electric fans of different varieties. In respect of its four models of fans called 'Mini', 'Tini', 'Chiki' and 'Miki' the appellant submitted a classification list for approval under T.I. No. 33(1) and also claimed concessional rate of duty @ 5% ad valorem under the Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) as table fans, both for the purpose of classification as well as the exemption notification, the Vice President disagreed and was inclined to uphold the view of the Assistant Collector. In view of the difference of opinion, the matter was referred to the third Member who agreed with the Vice President, that for the purpose of duty as well as exemption under the notification, the fans would fall under sub-item 3(b) of Serial No. 2. In accordance with the majority judgment of the CEGAT the order passed by the Collector (Appeals) was set aside and the order of the Assistant Collector was upheld. Hence, this appeal by special leave. 2. The Tariff details of the Item No. 33 are detailed below : "Item No. 33 - ELECTRIC FANS Ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. 33-ELECTRIC FANS Table S.No. Sub-item No. Description Rate (1) (2) (3) (4) 1. (1) Electric fans of a diameter (blade sweep) not exceeding 40.6 centimetres and regulators therefor - (a) Table fans Five per cent ad valorem (b) Cabin, carriage, pedestal and air circulator fans and regulators therefor Ten per cent ad valorem 2. (3) Electric fans Not otherwise specified (a) Ceiling fans of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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