https://www.taxtmi.com/caselaws?id=85921 For excise classification, commercial identity and common parlance govern whether goods are an electric fan. A blower comprising an electric motor, impeller and fan, manufactured specifically for a car air-conditioning unit, was held not to have an independent market identity as a fan and not to become one merely because it circulates air or operates through a separate switch. Its component form and use within the assembly were decisive, so classification under Item 33 of the old Central Excise Tariff was incorrect and the demand based on that classification was set aside. en-us Tue, 10 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 10:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85921 For excise classification, commercial identity and common parlance govern whether goods are an electric fan. A blower comprising an electric motor, impeller and fan, manufactured specifically for a car air-conditioning unit, was held not to have an independent market identity as a fan and not to become one merely because it circulates air or operates through a separate switch. Its component form and use within the assembly were decisive, so classification under Item 33 of the old Central Excise Tariff was incorrect and the demand based on that classification was set aside. Case-Laws Central Excise Tue, 10 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85921