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    <title>1980 (10) TMI 75 - GOVERNMENT OF INDIA</title>
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    <description>Where a tariff term is undefined, classification turns on the ordinary and trade meaning of the goods, read with their functional character. On that approach, an air blower used to agitate sand filter beds was treated as an article that moves air and therefore fell within the tariff entry for electric fans. The analysis distinguished twin lobe compressors because their construction and function were different, and held that departmental advisories did not control the classification exercise. The operative point is that goods performing the function of moving air at low pressure may be classifiable as electric fans under the relevant tariff item.</description>
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    <pubDate>Tue, 28 Oct 1980 00:00:00 +0530</pubDate>
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      <title>1980 (10) TMI 75 - GOVERNMENT OF INDIA</title>
      <link>https://www.taxtmi.com/caselaws?id=41213</link>
      <description>Where a tariff term is undefined, classification turns on the ordinary and trade meaning of the goods, read with their functional character. On that approach, an air blower used to agitate sand filter beds was treated as an article that moves air and therefore fell within the tariff entry for electric fans. The analysis distinguished twin lobe compressors because their construction and function were different, and held that departmental advisories did not control the classification exercise. The operative point is that goods performing the function of moving air at low pressure may be classifiable as electric fans under the relevant tariff item.</description>
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      <pubDate>Tue, 28 Oct 1980 00:00:00 +0530</pubDate>
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