Common parlance test excludes twin lobe compressors from the entry for electric fans under excise classification.

Twin lobe compressors were held not to fall within the expression "Electric Fans, all sorts" in Item No. 33(2) of the First Schedule to the Central Excise and Salt Act, 1944. The Court applied common parlance and commercial understanding because "electric fans" was not defined in the Act, and found that compressors are distinct machines from ordinary fans in character and use. Technical dictionaries, encyclopedia material, and nomenclature notes did not justify treating compressors as fans, and the item description was considered too vague and ambiguous to provide a uniform test for inclusion. The goods were therefore not exigible to excise duty under that entry or any other sub-item of Item 33.

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Issues: Whether twin lobe compressors fall within the expression "Electric Fans, all sorts" in Item No. 33(2) of the First Schedule to the Central Excise and Salt Act, 1944 and are therefore exigible to excise duty.

Analysis: The expression "electric fans" was not defined in the Act, so its meaning had to be gathered from common parlance and the commercial understanding of the goods. The Court compared the characteristics and uses of twin lobe compressors with the ordinary concept of fans and found that they are distinct machines. Technical dictionaries, encyclopedia material, and nomenclature notes did not support treating compressors as fans. The Court also held that the item description was too vague and ambiguous to furnish any identifiable, uniform, and determinate test for bringing the goods within the entry.

Conclusion: Twin lobe compressors do not fall within Item No. 33(2) and are not liable to excise duty under that entry or any other sub-item of Item No. 33.

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