4382 of 2001 filed by M s. Kesharbai Electronics Pvt.
E/1002/R/95 Mumbai, whereby the Tribunal rejected the appeal filed by the appellants and companyfirmed the classification of the goods under sub heading 8414.99 as classified by the Assistant Collector of Central Excise Customs, Ahmednagar and companyfirmed by the respondent in Appeal bearing No.
The Civil Appeal No.4382 of 2001 filed by M s. Kesharbai Electronics Pvt.
As the point involved in both the sets of appeal is similar, they are being disposed of by a companymon order.
With CIVIL APPEAL NO.
553 554 of 2001 filed by M s. North West Switchgear Limited and the Civil Appeal No.
Ltd., has also been filed under Section 35L of the Act against the final order passed by the Tribunal at Mumbai dated 16.11.2000 in Appeal No.
4382 OF 2001 BHAN, J. This order shall dispose of the two sets of Civil Appeals.
The Civil Appeal Nos.
553 554 of 2001 have been filed by M s. North West Switchgear Limited under Section 35L of the Central Excise Act, 1944 for short the Act against final order No.120 121/2000 B passed by the Customs Excise Gold Control Appellate Tribunal, New Delhi in Appeal No.
Ltd. for short the appellants .
The Civil Appeal Nos.
E/506/95 B and E/1554/96 B dated 20.1.2000 whereby the Tribunal upheld the orders of authorities below to drop the demands of Rs.2,02,506.88 Rs.93,514.38 raised on the appellants by the respondent herein, but, held that the fan regulators manufactured by the appellants were classifiable under sub heading 8414.99 as opposed to 8414.20 as an accessory of the fans.
