Industrial fan classification upheld for axial flow fans supplied exclusively for industrial use under the Central Excise Tariff.

Axial flow fans manufactured for exclusive supply to industrial users, and having substantial size and capacity, were treated as industrial fans classifiable under Item 33(2) of the Central Excise Tariff. The classification adopted by the Appellate Collector was accepted as correct and not open to review, so the goods were not taken outside Item 33(2).

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Issues: Whether the axial flow fans manufactured by the party were classifiable under Item 33(2) of the Central Excise Tariff as industrial fans or under Item 33(3).

Analysis: The Government examined the nature of the fans manufactured, their exclusive supply to units using them in industrial applications, and their substantial size and capacity. On those facts, the fans were treated as industrial fans and not as goods falling outside Item 33(2). The Appellate Collector's classification was found to be correct and not open to review.

Conclusion: The fans were held classifiable under Item 33(2) of the Central Excise Tariff, in favour of the assessee.

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