https://www.taxtmi.com/caselaws?id=165821 Multi-stage pressure blowers were held to fall within the tariff description of industrial fans because excise classification depended on commercial and functional identity rather than fine technical differences. The authority compared fans, blowers and compressors, noting that the relevant distinction was the degree of compression and pressure produced. As the goods were in substance similar to centrifugal fans as understood in trade and reflected in the technical specification, they were correctly classified under Tariff Item No. 33(2). The cited High Court ruling was distinguished because it concerned lobe compressors, not goods of the present description. en-us Sat, 29 Aug 1981 00:00:00 +0530 Tue, 12 Aug 2014 18:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165821 Multi-stage pressure blowers were held to fall within the tariff description of industrial fans because excise classification depended on commercial and functional identity rather than fine technical differences. The authority compared fans, blowers and compressors, noting that the relevant distinction was the degree of compression and pressure produced. As the goods were in substance similar to centrifugal fans as understood in trade and reflected in the technical specification, they were correctly classified under Tariff Item No. 33(2). The cited High Court ruling was distinguished because it concerned lobe compressors, not goods of the present description. Case-Laws Central Excise Sat, 29 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165821