https://www.taxtmi.com/caselaws?id=82326 Impeller-propeller assemblies fitted within air-conditioners and water coolers were not treated as electric blowers or fans under item 33(3) because they never emerged as separately identifiable excisable goods before incorporation into the finished appliances. As only the completed air-conditioners and water coolers were removed, there was no removal of a blower or fan within Rules 9 and 49 of the Central Excise Rules, 1944, and no duty attached on that basis. The respondents were also entitled to rely on the Tariff Advice, as promissory estoppel applied on the facts found. en-us Wed, 18 Feb 1987 00:00:00 +0530 Mon, 04 Jul 2011 13:29:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82326 Impeller-propeller assemblies fitted within air-conditioners and water coolers were not treated as electric blowers or fans under item 33(3) because they never emerged as separately identifiable excisable goods before incorporation into the finished appliances. As only the completed air-conditioners and water coolers were removed, there was no removal of a blower or fan within Rules 9 and 49 of the Central Excise Rules, 1944, and no duty attached on that basis. The respondents were also entitled to rely on the Tariff Advice, as promissory estoppel applied on the facts found. Case-Laws Central Excise Wed, 18 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82326