https://www.taxtmi.com/caselaws?id=40590 Twin lobe compressors were held not to fall within the expression "Electric Fans, all sorts" in Item No. 33(2) of the First Schedule to the Central Excise and Salt Act, 1944. The Court applied common parlance and commercial understanding because "electric fans" was not defined in the Act, and found that compressors are distinct machines from ordinary fans in character and use. Technical dictionaries, encyclopedia material, and nomenclature notes did not justify treating compressors as fans, and the item description was considered too vague and ambiguous to provide a uniform test for inclusion. The goods were therefore not exigible to excise duty under that entry or any other sub-item of Item 33. en-us Fri, 09 Jul 1976 00:00:00 +0530 Tue, 11 May 2010 15:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40590 Twin lobe compressors were held not to fall within the expression "Electric Fans, all sorts" in Item No. 33(2) of the First Schedule to the Central Excise and Salt Act, 1944. The Court applied common parlance and commercial understanding because "electric fans" was not defined in the Act, and found that compressors are distinct machines from ordinary fans in character and use. Technical dictionaries, encyclopedia material, and nomenclature notes did not justify treating compressors as fans, and the item description was considered too vague and ambiguous to provide a uniform test for inclusion. The goods were therefore not exigible to excise duty under that entry or any other sub-item of Item 33. Case-Laws Central Excise Fri, 09 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40590