Khaitan Electrical Ltd vs Collector Of Central Excise New Delhi

The appellant, a manufacturer of electric fans, challenged the classification of specific fan models ('Mini', 'Tini', 'Chiki', and 'Miki') for the purpose of claiming a concessional duty rate under Notification No. 46 of 1984. The core issue was whether these models should be classified as table fans or under a different category based on their design and primary usage. The case examines the interpretation of Tariff Items and the applicability of concessional tax notifications based on product specifications.