https://www.taxtmi.com/caselaws?id=40591 An exemption for electric motors, rotors and stators used as component parts in the manufacture of electric fans was treated as continuing because the later notification of 17 March 1972 did not expressly rescind, amend or supersede it. The later notification of 15 September 1973 was read as enlarging, not withdrawing, the exemption. The Swishflo fan, though a non-conventional rectangular model with vertical rotors, was still classified as an electric fan under entry 33(1) of Schedule I rather than entry 33(3), because its essential character remained that of a fan. The lower rate of duty under entry 33(1) therefore applied. en-us Thu, 18 Nov 1976 00:00:00 +0530 Tue, 11 May 2010 15:51:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40591 An exemption for electric motors, rotors and stators used as component parts in the manufacture of electric fans was treated as continuing because the later notification of 17 March 1972 did not expressly rescind, amend or supersede it. The later notification of 15 September 1973 was read as enlarging, not withdrawing, the exemption. The Swishflo fan, though a non-conventional rectangular model with vertical rotors, was still classified as an electric fan under entry 33(1) of Schedule I rather than entry 33(3), because its essential character remained that of a fan. The lower rate of duty under entry 33(1) therefore applied. Case-Laws Central Excise Thu, 18 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40591