https://www.taxtmi.com/caselaws?id=72429 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. en-us Tue, 23 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 14:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72429 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. Case-Laws Central Excise Tue, 23 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72429