Excise classification of exhausters and blowers depends on whether they are separate commodities before machine fitting.

Exhausters and blowers used in ammonia printing and developing machines were considered for central excise classification under Item 33(2) or Item 33(3). Item 33(2) was rejected because the machines were not treated as an industrial system within that entry. The goods could fall under Item 33(3) only if they existed as separate and distinct commodities before being fitted into the machines. Classification under Item 33(2) was disapproved, and the Assistant Collector was directed to redetermine the classification under Item 33(3) on that basis.

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Issues: Whether exhausters/blowers manufactured for use in ammonia printing and developing machines were classifiable under Item 33(2) of the Central Excise Tariff, or under Item 33(3) as electric fans not otherwise specified.

Analysis: The goods were considered in the context of their use in ammonia printing and developing machines, which were separately subjected to excise levy. The classification under Item 33(2) was rejected because the machines were not treated as an industrial system within that sub-item. It was further observed that the blowers could fall under Item 33(3) only if they came into existence as separate and distinct commodities before being fitted into the machines.

Conclusion: The classification under Item 33(2) was held to be incorrect, and the matter was directed to be determined under Item 33(3) by the Assistant Collector in light of the stated conditions.

Final Conclusion: The decision altered the basis of classification in favour of the petitioners to the extent that the lower classification was disapproved, while leaving the actual classification to be determined afresh.

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