https://www.taxtmi.com/caselaws?id=42212 The Bombay High Court held that a revisional classification treating an impeller-motor assembly used in air-conditioners and water-coolers as an electric fan under Tariff Item 33 could not stand. The authority had relied on incomplete tariff material and failed to explain why the assembly, viewed as part of the air-conditioning machine, had the essential character of an independent electric fan. That approach showed non-application of mind and a patent error of law. The classification was therefore set aside, and the petitioners succeeded with the impugned orders and consequential demands quashed. en-us Wed, 16 Mar 1988 00:00:00 +0530 Wed, 09 Jun 2010 17:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42212 The Bombay High Court held that a revisional classification treating an impeller-motor assembly used in air-conditioners and water-coolers as an electric fan under Tariff Item 33 could not stand. The authority had relied on incomplete tariff material and failed to explain why the assembly, viewed as part of the air-conditioning machine, had the essential character of an independent electric fan. That approach showed non-application of mind and a patent error of law. The classification was therefore set aside, and the petitioners succeeded with the impugned orders and consequential demands quashed. Case-Laws Central Excise Wed, 16 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42212