Classification of industrial fans: goods were complete electric fans, not parts, because they could operate without integral motors.

Electric fans cleared by the assessee were held to be complete industrial fans classifiable under sub-heading 8414.40, not mere parts of electric fans under sub-heading 8414.99. The assessee's explanation that the fans operated through connection to a motor installed at a particular place by a conveyor belt, and that one motor could run more than one fan, was not rebutted. The Explanatory Notes to Heading 84.14 also recognise that fans may be fitted with or without integral motors. On that basis, the goods were treated as complete electric fans and the Revenue's contrary classification was rejected.

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Issues: Whether electric fans cleared by the assessees were classifiable as complete industrial fans under sub-heading 8414.40 or merely as parts of electric fans under sub-heading 8414.99.

Analysis: The assessee's stand that the fans could operate through connection to a motor installed at a particular place by a conveyor belt, and that one motor could run more than one fan, was not rebutted. The Explanatory Notes to Heading 84.14 also state that fans may or may not be fitted with integral motors. On that basis, the goods could not be treated as merely parts of electric fans.

Conclusion: The goods were complete electric fans, namely industrial fans, and not parts of electric fans; the Revenue's classification was rejected.

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