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of <h1>Court rules blowers without electrical devices not subject to excise duty under Item 33</h1> The court ruled in favor of the petitioner, stating that blowers without electrical devices are not chargeable to excise duty under the amended Item 33. ... Blowers without electric device - Duty Liability The petitioner challenged the respondents for not refunding excise duty on blowers without electrical devices. The court ruled in favor of the petitioner, stating that such blowers are not chargeable to excise duty under the amended Item 33. The court ordered the refund of duty on blowers without electrical devices and prohibited charging excise duty on such items in the future.
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