Tariff classification of wet grinders with external motors excludes excise duty under Item 33C, lacking an in-built motor.

Wet grinders fitted with a separate external motor through a V-belt mechanism were held not to fall within Item 33C of the Central Excise Tariff, because that entry contemplates a domestic electrical appliance with an in-built motor for instantaneous operation. The Court further held that attaching an outside motor and linkage did not amount to manufacture of a commercially new article under Section 2(f) of the Central Excises and Salt Act, 1944. On that construction, such wet grinders were not exigible to excise duty under the entry.

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Issues: Whether wet grinders fitted with an external electric motor through a V-belt mechanism are exigible to excise duty under Item 33C of the Central Excise Tariff.

Analysis: The Court treated the central question as one of classification under the tariff entry. It relied on the earlier Gujarat High Court view, the departmental communications preceding the impugned trade notice, and the scheme of Item 33C and the related exemption notification issued under Rule 8 of the Central Excise Rules. The Court held that the material feature of the entry was a domestic electrical appliance with an in-built motor for instantaneous operation, and that a grinder which is only completed by fitting a separate motor purchased from outside does not answer that description. The Court also held that the fitting of a separate motor and linkage by V-belt did not amount to manufacture of a commercially new article within the meaning of Section 2(f) of the Central Excises and Salt Act, 1944.

Conclusion: Wet grinders with separate external motors do not fall within Item 33C of the Central Excise Tariff and are not exigible to duty under that entry.

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