M/S.KHAITAN ELECTRICAL LTD vs COLLECTOR OF CENT.EXCISE, DELHI — C.A. No. 359/1997

Case Summary: Khaitan Electrical Ltd v. Collector of Central Excise, Delhi The Supreme Court allowed Khaitan Electrical's appeal and classified their four fan models (Mini, Tini, Chiki, Miki) as table fans eligible for 5% concessional duty under Notification 46/1984, rather than the higher 15-20% duty rate. The Court upheld the Collector (Appeals)'s reasoning that despite having clamps enabling wall/ceiling mounting, the fans were primarily designed as table fans with distinct design characteristics fundamentally different from cabin fans, as supported by the appellants' own marketing literature. This case analysis is maintained by casestatus.in based on publicly available court records.