9911796707
TMI Blog2000 (1) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... is the classification of Portable All Ball Bearing Electric Blower manufactured by the assessees herein - whether under CET sub-heading 8414.20 as Electric fan as claimed by the assessee or under heading 8508.00 as an Electro Mechanical tool for working in hand, as contended by the Revenue. 2. We have considered the rival submissions and perused the records. The blower is used in industries for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be determined in accordance with the Rules for Interpretation of the Tariff, Section notes and Chapter notes of the CET 1985 and the HSN Explanatory notes of various Chapters also form the basis for deciding the classification. According to HSN Explanatory Notes on fans falling under Chapter Heading 8414, fans are designed either for delivery of volume of air or other gases at relatively low pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 8508). Chapter Note 1(b) of Chapter 84 also clarifies that this Chapter does not cover Electro mechanical tool for working in hand, of Heading 8508. In the HSN Explanatory Notes on Heading 8508, it is mentioned that industrial blowers such as those used for cleaning of machine and machine parts, etc. are included in this heading. Regarding the assessees' stand that portable blower is not mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, on application of the ratio of the Apex Court decision in the case of Collector of Central Excise, Vadodara v. Cotspun Ltd. reported in 1999 (113) E.L.T. 353 (S.C.) since admittedly the relevant classification list for this period was finally approved and clearances during this period were in accordance with the approved classification list. The appeal is disposed of as above. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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