Tariff classification follows true character and function: emergency ventilator held outside electric fan entry.

For tariff classification, a composite product must be classified according to its true character and function, not merely because it incidentally displaces or provides air. An emergency ventilator fitted with an exhaust fan, alarm bell, oral communication facility, and provision for passing small packets and water was held not to be a mere electric fan. It was correctly treated as residuary goods under Item No. 68 of the old Central Excise Tariff, rather than as an electric fan under Item No. 33.

---

---

Issues: Whether the emergency ventilator fitted with an exhaust fan, alarm bell and communication arrangement was classifiable as an electric fan under Item No. 33 of the old Central Excise Tariff, or as residuary goods under Item No. 68 of the old Central Excise Tariff.

Analysis: The product was not a mere electric fan. It was an emergency ventilator designed for use in bank lockers, having an exhaust fan together with an alarm bell, oral communication facility and provision for passing small food packets and water. The classification depended on the real character of the product and not on the fact that it displaced or provided air. A device which only incidentally provides air cannot, for that reason alone, be treated as an electric fan within Item No. 33.

Conclusion: The emergency ventilator was not classifiable under Item No. 33 and was correctly classifiable under Item No. 68 of the old Central Excise Tariff.

Ratio Decidendi: For tariff purposes, a composite product is to be classified according to its true character and function, and not merely because it incidentally displaces or provides air.

---