Supreme Court · 2003 INSC 369 · Decided 6 August 2003
M/S. Khaitan Electrical LTD. v. Collector of Central Excise, New Delhi
- Court
- Supreme Court of India
- Citation
- 2003 INSC 369 · [2003] SUPP. 2 S.C.R. 268
- Case number
- CIVIL APPEAL No. 359/1997
- Decided
- 6 August 2003
- Bench
- S. RAJENDRA BABU, B.N. SRIKRISHNA, G.P. MATHUR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944-First Schedule, Tariff Item 33(/)(a)­ Models of fans-Classification-Excise Duty-Exemption of-Held: Fans are C designed primarily as table fans though capable of being.f1Xed on wall or ceiling· and are also entirely different from regular cabin fans, Tariff Item 33(J)(a). Appellant-manufacturer of electric fans submitted a classification list for approval under Tariff Item No.33(1) of the First Schedule to the D Central Excises and Salt Act, 1944 for models of fans. He also claimed So/o excise duty under the exemption notification.
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