https://www.taxtmi.com/caselaws?id=86535 Complete industrial chambers fitted with steel structures, lifting and lowering arrangements, pipelines, heating or cooling elements, and fans were not classifiable as electric fans under Tariff Item 33(2) merely because a fan formed part of the operating mechanism. Tariff Item 33(2) covered electric fans, including specially shaped or sized fans used as indispensable parts of machinery, but it did not extend to a broader apparatus whose identity was that of a complete chamber. On the facts and drawings, the fan was only an accessory within the larger system. The goods were therefore classifiable under Tariff Item 68, and the classification in favour of the assessee was upheld. en-us Fri, 03 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 14:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86535 Complete industrial chambers fitted with steel structures, lifting and lowering arrangements, pipelines, heating or cooling elements, and fans were not classifiable as electric fans under Tariff Item 33(2) merely because a fan formed part of the operating mechanism. Tariff Item 33(2) covered electric fans, including specially shaped or sized fans used as indispensable parts of machinery, but it did not extend to a broader apparatus whose identity was that of a complete chamber. On the facts and drawings, the fan was only an accessory within the larger system. The goods were therefore classifiable under Tariff Item 68, and the classification in favour of the assessee was upheld. Case-Laws Central Excise Fri, 03 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86535