https://www.taxtmi.com/caselaws?id=41067 The court dismissed the contempt application regarding the non-refund of excise duty on industrial blowers without electrical devices. It held that blowers with arrangements for electrical operation are liable to excise duty, emphasizing the presence of electrical devices as the determining factor. The court clarified that even if the blowers lacked actual electrical motors, any provision for electrical operation subjected them to duty. Consequently, the petitioner's claim for a refund on blowers with such arrangements was denied, affirming the respondents' compliance with the court's order. en-us Thu, 12 Apr 1979 00:00:00 +0530 Thu, 20 May 2010 17:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41067 The court dismissed the contempt application regarding the non-refund of excise duty on industrial blowers without electrical devices. It held that blowers with arrangements for electrical operation are liable to excise duty, emphasizing the presence of electrical devices as the determining factor. The court clarified that even if the blowers lacked actual electrical motors, any provision for electrical operation subjected them to duty. Consequently, the petitioner's claim for a refund on blowers with such arrangements was denied, affirming the respondents' compliance with the court's order. Case-Laws Central Excise Thu, 12 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41067