M/S.KHAITAN ELECTRICAL LTD vs COLLECTOR OF CENT.EXCISE, DELHI

The Supreme Court addressed the classification of electric fans under Tariff Item No. 33, specifically regarding the appellant's models 'Mini', 'Tini', 'Chiki', and 'Miki'. The Court upheld the decision of the Customs, Excise, Gold (Control) Appellate Tribunal, which classified the fans under sub-item 3(b) of serial no. 2, thus subjecting them to a higher duty rate. The Court concluded that the fans were not primarily designed as table fans, affirming the Tribunal's majority view and dismissing the appeal.