https://www.taxtmi.com/caselaws?id=40986 Blowers and exhaust fans driven by an external electric motor through a V-belt fall within the classification of electric fans under the Central Excise Tariff. An in-built motor is not essential where the tariff description does not require an integral motor and the goods operate using electric power from an external source. Technical and trade usage may treat fans and blowers as the same class of goods, particularly where manufacturers describe the products as blower fans. This classification restores the applicable excise duty demand. en-us Thu, 30 Apr 1981 00:00:00 +0530 Wed, 19 May 2010 11:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40986 Blowers and exhaust fans driven by an external electric motor through a V-belt fall within the classification of electric fans under the Central Excise Tariff. An in-built motor is not essential where the tariff description does not require an integral motor and the goods operate using electric power from an external source. Technical and trade usage may treat fans and blowers as the same class of goods, particularly where manufacturers describe the products as blower fans. This classification restores the applicable excise duty demand. Case-Laws Central Excise Thu, 30 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40986