https://www.taxtmi.com/caselaws?id=73265 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. en-us Wed, 26 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 16:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73265 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. Case-Laws Central Excise Wed, 26 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73265