https://www.taxtmi.com/caselaws?id=72430 Electric motors manufactured for use as component parts in electric fans were held to fall within the tariff entry covering electric motors of all kinds, so their output had to be counted for the ceiling under Notification No. 68/60. The appellants did not establish that the starters and rotors used in fan manufacture were outside that description. The earlier exemption for captively used components in fan manufacture under Notification No. 28/69 was not in dispute; the operative question was only whether such motors were includible in the unit's total output for the clearance ceiling. On that basis, the motors were correctly taken into account and the exemption was unavailable. en-us Fri, 26 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 14:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72430 Electric motors manufactured for use as component parts in electric fans were held to fall within the tariff entry covering electric motors of all kinds, so their output had to be counted for the ceiling under Notification No. 68/60. The appellants did not establish that the starters and rotors used in fan manufacture were outside that description. The earlier exemption for captively used components in fan manufacture under Notification No. 28/69 was not in dispute; the operative question was only whether such motors were includible in the unit's total output for the clearance ceiling. On that basis, the motors were correctly taken into account and the exemption was unavailable. Case-Laws Central Excise Fri, 26 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72430