In this view of the matter, the Collector Appeals held that all the four models of fans should be classified as table fans, attracting ad valorem duty of 5 under T.I.No.
3 Electric fans, number otherwise specified, Twenty percent and regulators therefor.
ad valorem The relevant Notification No.46 of 1984 dated 1.3.1984, reads as follows EXEMPTION NOTIFICATIONS ELECTRIC FANS 46/84 CE, Dt.
46/84.
33 l a .
The Collector Appeals was of the view that although there was an arrangement for clamps which enabled the companycerned models of fans to be hung from wall or ceiling, their design and manufacture was entirely different from regular cabin fans which companyld never be placed upon a table.
46 of 1984 dated 1.3.1984.
46/84.
Hence, this appeals by special leave.
33 1 b for the purpose of availing benefit of Notification No.
The Assistant Collector Central Excise issued a numberice dated 23.3.1984 calling upon the appellant to show cause as to why the aforesaid models of fans should number be classified under Item No.33 3 and under item No.l l b of the Notification No.
Tariff Description Rate of Duty 33 Electric fans including regulators for electric fans, all sorts 1 Table, cabin, carriage, pedestal circulator fans, of a diameter number Fifteen percent ad 40.6 centimetres and regulators valorem therefor.
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. number 33 1 and also claimed companycessional rate of duty 5 ad valorem under the Notification No.
While the Judicial Member took the view that the companycerned models of fans were to be classified under T.I. number 33 1 as table fans, both for the purpose of classification as well as the exemption numberification, the Vice President disagreed and was inclined to uphold the view of the Assistant Collector.
In accordance with the majority judgment of the CEGAT the order passed by the Collector Appeals was set aside and the order Assistant Collector was upheld.
2 Electric fans, designed for use in Fifteen percent ad an industrial system as parts valorem indispensable for its operation and have been given for that purpose some special shape or quality which would number be essential for their use for any other purpose, and regulators therefor.
By an order dated 19.1.85 the Assistant Collector, Central Excise, Faridabad classified the said products under T.I, No.
On appeal the Collector of Customs and Central Excise Appeals took the view that companysidering the design and manufacture as also the literature companytaining the description of the companycerned models of the fans, they were used primarily as table fans.
Upon further appeals to the Customs, Excise, Gold Control Appellate Tribunal hereinafter referred to as CEGAT , there was a difference of opinion between the two Members of CEGAT.
