Industrial-system classification for fans requires proof of special design as indispensable components, not mere industrial use capability.

Electric exhaust fans are classifiable under the industrial-system entry only if they are shown to be specially designed as indispensable parts of an industrial system, with a special shape or quality for that purpose. The evidence here showed general-purpose exhaust fans of varying sizes and sweeps capable of domestic, commercial, and industrial ventilation, but not components integral to any industrial production process. Certificates and pamphlets did not prove that removing the fans would cripple an industrial system. The goods were therefore not covered by the industrial-system entry and were correctly assessed as fans not otherwise specified.

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Issues: Whether the impugned electric fans were classifiable under Tariff Item 33(2) as fans designed for use in an industrial system, or under Tariff Item 33(3) as electric fans not otherwise specified.

Analysis: Classification under Tariff Item 33(2) required proof that the fans were designed for use in an industrial system as parts indispensable to its operation and had been given a special shape or quality for that purpose. The evidence showed that the goods were exhaust fans of different sizes and sweeps, capable of use in domestic, commercial, and industrial ventilation. The certificates and pamphlet materials did not establish that the fans were integral to any industrial production process or that their removal would cripple the operation of an industrial system. The description of the goods, their utility, and their market placement indicated that they were general exhaust fans and not specially designed industrial-system components.

Conclusion: The fans were not classifiable under Tariff Item 33(2) and were rightly assessable under Tariff Item 33(3), against the assessee.

Ratio Decidendi: A fan falls within the industrial-system entry only if it is shown to be specially designed as an indispensable part of an industrial system and not merely capable of use in industrial premises.

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