LexM/S NORTH WEST SWITCHGEAR LTD. versus COMMNR. OF CENTRAL EXCISE, NEW DELHI
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A M/S NORTH WEST SWITCHGEAR LTD. v. COMMNR. OF CENTRAL EXCISE, NEW DELHI FEBRUARY 14, 2006 B [ASHOK BHAN AND ARUN KUMAR, JJ.] Central Excise Tariff Act, 1985/Central Excise Rules, 1944 C Chapter 84-Heading 8414-Sub-headings 8414.20 and 8414.99/Rule 9(2)- 'Electric fans· and 'Parts and accessories'-- 'Fan regulators'_ Classification--Held, fan regulators' sold as such 'without the electric fan' would be classifiable under sub-heading 8414. 99 as accessories of fans. Appellants, manufacturers of fan regulators, filed the present appeals D challenging the order of the Customs, Excise and Gold (Control) Appellate Tribunal holding that 'fan regulators' manufactured by them were classifiable under sub-heading 8414.99 as accessories of fans and not under 8414.20 along with electric fans. Disposing of the appeals, the Court E HELD: 1.1. The 'fan regulators' manufactured by the assessee, which are sold as such 'without the electric fan' would be classifiable under sub- heading 8414.99 as accessories of fans. The Board clarified in CBEC Circular No.192/26/96 dated 27.3.96 that when the regulators are cleared along with the fans as a whole, they are classifiable under sub-heading F 8414.20 but when 'fan regulators' are cleared separately not in combination with the fans they are classifiable as 'parts and accessories of electrical fans' under sub-heading 8414.99 of the Schedule to the Tariff Act. 'Fan regulators' being accessories of 'electric fan' would be covered under the sub-heading 8414.99. [234-C-D-El G H 1.2. The order passed by the Tribunal in Civil Appeal No.4382 of 2001 in so far as the classification is concerned is confirmed but keeping in view the facts and circumstances, the penalty of Rs.10,000/- imposed on the appellant is set aside. [234-G-Hl 228 - NORTH WEST SWITCHGEAR LTD., .. COMMNR. OF CENTRAL EXCISE [BHAN, J.J 229 CIVIL APPELLATE JURISDICTION: Civil Appeal No. 553-554 of A 2001. From the Final Order No. 120-121/2000-B dated 20.1.2000 of the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi in Appeal No. El506195-B and Ell 554196-8. WITH C.A. No. 438212001. Mrs. Rohina Nath and Umesh Kumar Khaitan for the Appellant in C.A. No. 553-554 of 200 I. Rajiv Dutta, Ms. M.F. Humayuwisa and R. Nedumaran for the Appellant in C.A. No. 43821200 I. Harish Chandra, Arijit Prasad and B.K. Prasad for the Respondent. The Judgment of the Court was delivered by BHAN, J. This order shall dispose of the two sets of Civil Appeals. B c D The Civil Appeal Nos. 553-554 of2001 filed by Mis. North West Switchgear Limited and the Civil Appeal No. 4382 of 2001 filed by Mis. Kesharbai Electronics Pvt. Ltd.; (for short "the appellants"). As the point involved in both the sets of appeal is similar, they are being disposed of by a common E order. The Civil Appeal Nos. 553 - 554 of2001 have been filed by Mis. North West Switchgear Limited under Section 35L of the Central Excise Act, 1944 (for short "the Act") against final order No.120-12112000-8 passed by the F Customs Excise & Gold (Control) Appellate Tribunal, New Delhi in Appeal No.E/506195-8 and Ell 554/96-8 dated 20cl :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. G The Civil Appeal No.4382 of2001 filed by Mis. Kesharbai Electronics Pvt. 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.El 1002/R/95 Mumbai, whereby the Tribunal rejected the appeal filed by the appellants and confirmed the classification of the goods under sub-heading H 230 SUPREME COURT REPORTS (2006 I 2 S.C.R. A 8414.99 as classified by the Assistant Collector of Central Excise & Customs, Ahmednagar and confirmed by the respondent in Appeal bearing No.A/418/ 1995 dated 29.9.1995. The facts of Civil Appeal No.553-554 of 200 I are: B The appellants are engaged in the manufacture of switches, fan regulators and distribution board etc. falling under Chapter sub-heading No.8536.90, 8414.20 & 8537.00 of the Central Excise Tariff Act, 1985 (hereinafter referred to as "the Tariff Act"). The appellants classified 'fan regulators' under sub- heading No.8414.20 o
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