Electrical character under Item 33 excluded non-electrical blowers from excise duty, with refund available on duty already collected.

Blowers manufactured without any electrical device were held outside Item 33 of the Central Excises and Salt Act, 1944, because the amended sub-item (2) was confined to fans of an electrical character. The provision could not be extended to cover non-electrical blowers, so excise duty was not chargeable on such goods and duty already realised on them was refundable. By contrast, blowers fitted with an electrical device, or electrically operated blowers, remained outside the refund relief and no refund was available for them.

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Issues: Whether blowers manufactured without any electrical device fell within Item 33 of the Schedule to the Central Excises and Salt Act, 1944, so as to attract excise duty, and whether duty already realised on such blowers was refundable.

Analysis: Item 33, as amended, referred to electrical fans and used the expression "those" in sub-item (2), which linked the provision to fans of an electrical character. On that construction, blowers without any electrical device or electrical operation were not covered by the amended sub-item (2). The provision could not be extended to impose duty on articles outside that description. However, the ruling distinguished between non-electrical blowers and blowers with electrical device, the latter remaining outside the refund relief.

Conclusion: Blowers without any electrical device were not chargeable to excise duty under Item 33, and any duty realised on such blowers was refundable. No refund was available for blowers with electrical device or electrically operated blowers.

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