Industrial use cannot turn a blade assembly into an electric fan for tariff classification under excise law.

Item 33(2) of the Central Excise Tariff Act applies only to goods that first satisfy the description of an electric fan. Industrial use or the fact that fan parts are indispensable for operation does not convert a non-fan article into an electric fan. A blade assembly made of hubs and blades, purchased separately and fitted together, and cleared without any electric device for generation or operation attached, did not answer the tariff description of an electric fan. It was therefore not assessable as an electric fan under Item 33(2), and the finding favoured the assessee.

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Issues: Whether the hub with blades known as "Blade Assembly" was an electric fan assessable under Item 33(2) of the Central Excise Tariff Act, 1985.

Analysis: The tariff entry applies only to goods that satisfy the basic description of an electric fan. The reference to use in an industrial system and to parts indispensable for operation widens the scope of the entry, but only for articles that are already electric fans. An article that is not an electric fan does not become one merely because it is intended for industrial use. The assembly in question consisted of hubs and blades purchased separately and fitted together, and it was removed from the factory without any electric device for generation or operation being attached to it.

Conclusion: The blade assembly was not an electric fan within Item 33(2) and was not so assessable. The finding is in favour of the assessee.

Ratio Decidendi: A tariff entry covering electric fans for industrial use applies only where the goods first answer the description of an electric fan; industrial design or intended use cannot by itself convert a non-fan article into an electric fan.

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