Blade assembly classification under central excise failed after Supreme Court held it is not an electric fan.

Hub with blades, or blade assembly, was not classifiable as an electric fan under Tariff Item 33(2) of the Central Excise Tariff. The earlier Tribunal view treating such goods as electric fans had already been set aside by the Supreme Court, which held that blade assembly does not fall within that tariff entry. In light of that authoritative ruling, the classification basis of the adjudication failed and the duty demand founded on it could not be sustained.

---

---

Issues: Whether the goods described as hub with blades or blade assembly were classifiable as electric fans under Tariff Item 33(2) of the Central Excise Tariff, and whether the duty demand could therefore survive.

Analysis: The earlier Tribunal view treating the goods as electric fans had been set aside by the Supreme Court, which had held that hub with blades known as blade assembly was not an electric fan assessable under Tariff Item 33(2). Once that position stood authoritatively settled, the basis of the impugned adjudication no longer survived.

Conclusion: The goods were not classifiable as electric fans under Tariff Item 33(2), and the demand based on that classification could not be sustained.

Ratio Decidendi: Where the Supreme Court has held that blade assembly is not an electric fan for the relevant tariff entry, duty liability based on such classification cannot stand.

---