https://www.taxtmi.com/caselaws?id=88244 For tariff classification, a composite product must be classified according to its true character and function, not merely because it incidentally displaces or provides air. An emergency ventilator fitted with an exhaust fan, alarm bell, oral communication facility, and provision for passing small packets and water was held not to be a mere electric fan. It was correctly treated as residuary goods under Item No. 68 of the old Central Excise Tariff, rather than as an electric fan under Item No. 33. en-us Wed, 11 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88244 For tariff classification, a composite product must be classified according to its true character and function, not merely because it incidentally displaces or provides air. An emergency ventilator fitted with an exhaust fan, alarm bell, oral communication facility, and provision for passing small packets and water was held not to be a mere electric fan. It was correctly treated as residuary goods under Item No. 68 of the old Central Excise Tariff, rather than as an electric fan under Item No. 33. Case-Laws Central Excise Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88244