https://www.taxtmi.com/caselaws?id=40592 Blowers manufactured without any electrical device were held outside Item 33 of the Central Excises and Salt Act, 1944, because the amended sub-item (2) was confined to fans of an electrical character. The provision could not be extended to cover non-electrical blowers, so excise duty was not chargeable on such goods and duty already realised on them was refundable. By contrast, blowers fitted with an electrical device, or electrically operated blowers, remained outside the refund relief and no refund was available for them. en-us Wed, 21 Jul 1976 00:00:00 +0530 Tue, 11 May 2010 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40592 Blowers manufactured without any electrical device were held outside Item 33 of the Central Excises and Salt Act, 1944, because the amended sub-item (2) was confined to fans of an electrical character. The provision could not be extended to cover non-electrical blowers, so excise duty was not chargeable on such goods and duty already realised on them was refundable. By contrast, blowers fitted with an electrical device, or electrically operated blowers, remained outside the refund relief and no refund was available for them. Case-Laws Central Excise Wed, 21 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40592