https://www.taxtmi.com/caselaws?id=41142 Exhausters and blowers used in ammonia printing and developing machines were considered for central excise classification under Item 33(2) or Item 33(3). Item 33(2) was rejected because the machines were not treated as an industrial system within that entry. The goods could fall under Item 33(3) only if they existed as separate and distinct commodities before being fitted into the machines. Classification under Item 33(2) was disapproved, and the Assistant Collector was directed to redetermine the classification under Item 33(3) on that basis. en-us Mon, 30 Oct 1978 00:00:00 +0530 Fri, 21 May 2010 12:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41142 Exhausters and blowers used in ammonia printing and developing machines were considered for central excise classification under Item 33(2) or Item 33(3). Item 33(2) was rejected because the machines were not treated as an industrial system within that entry. The goods could fall under Item 33(3) only if they existed as separate and distinct commodities before being fitted into the machines. Classification under Item 33(2) was disapproved, and the Assistant Collector was directed to redetermine the classification under Item 33(3) on that basis. Case-Laws Central Excise Mon, 30 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41142