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Issues: Whether the air blower manufactured by the petitioners was classifiable under Tariff Item 33(2) of the Central Excise Tariff as an electric fan.
Analysis: The term "electric fans" was not defined in the tariff. The governing approach was the ordinary and trade meaning of the expression, assisted by the tariff understanding of fans and blowers as machines designed to deliver or exhaust air at relatively low pressure or to create movement of surrounding air. On the facts, the blower used for agitation in sand filter beds performed the function of moving air and therefore answered the description of a fan. The cited Gujarat High Court decision was distinguished because the goods there were twin lobe compressors with a different construction and function, and the departmental advisories relied upon by the petitioners were held not to control the present classification.
Conclusion: The air blower was correctly classified as an electric fan under Tariff Item 33(2) and the challenge to the classification failed.
Ratio Decidendi: Where a tariff term is undefined, classification depends on the ordinary and trade meaning of the goods and their functional character, and an article that performs the function of moving air may fall within the tariff entry for electric fans.