https://www.taxtmi.com/caselaws?id=86126 Electric fan models marketed as multi-purpose or all-purpose were treated according to their commercial identity in trade parlance, not merely their physical suitability for use on a table. On that basis, the models "Tini" and "Mini" were regarded as fans not otherwise specified rather than table fans, because they were not exclusively or primarily table fans. As a result, they did not qualify for the concessional rate reserved for table fans and instead fell within the residual entry for unspecified fans. The discussion applies the same classification approach to tariff treatment and exemption eligibility, with the residual notification entry governing duty reassessment. en-us Mon, 12 Aug 1996 00:00:00 +0530 Sat, 31 Dec 2011 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86126 Electric fan models marketed as multi-purpose or all-purpose were treated according to their commercial identity in trade parlance, not merely their physical suitability for use on a table. On that basis, the models "Tini" and "Mini" were regarded as fans not otherwise specified rather than table fans, because they were not exclusively or primarily table fans. As a result, they did not qualify for the concessional rate reserved for table fans and instead fell within the residual entry for unspecified fans. The discussion applies the same classification approach to tariff treatment and exemption eligibility, with the residual notification entry governing duty reassessment. Case-Laws Central Excise Mon, 12 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86126