https://www.taxtmi.com/caselaws?id=203034 Electric fans cleared by the assessee were held to be complete industrial fans classifiable under sub-heading 8414.40, not mere parts of electric fans under sub-heading 8414.99. The assessee's explanation that the fans operated through connection to a motor installed at a particular place by a conveyor belt, and that one motor could run more than one fan, was not rebutted. The Explanatory Notes to Heading 84.14 also recognise that fans may be fitted with or without integral motors. On that basis, the goods were treated as complete electric fans and the Revenue's contrary classification was rejected. en-us Tue, 08 Mar 2011 00:00:00 +0530 Fri, 07 Jun 2013 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203034 Electric fans cleared by the assessee were held to be complete industrial fans classifiable under sub-heading 8414.40, not mere parts of electric fans under sub-heading 8414.99. The assessee's explanation that the fans operated through connection to a motor installed at a particular place by a conveyor belt, and that one motor could run more than one fan, was not rebutted. The Explanatory Notes to Heading 84.14 also recognise that fans may be fitted with or without integral motors. On that basis, the goods were treated as complete electric fans and the Revenue's contrary classification was rejected. Case-Laws Central Excise Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203034