https://www.taxtmi.com/caselaws?id=43201 Classification for central excise depends on the statutory tariff and the commercial identity of the goods, not on the Brussels Tariff Nomenclature alone. An impeller and motor assembly used in air-conditioners and water coolers was found to be only an integral component of those machines, lacking independent mounting, a base, regulators, or separate commercial identity as a fan. On that basis, it could not be treated as an electric fan under Tariff Item No. 33 and was not liable to excise duty on that classification. en-us Mon, 20 Jan 1992 00:00:00 +0530 Wed, 16 Jun 2010 17:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43201 Classification for central excise depends on the statutory tariff and the commercial identity of the goods, not on the Brussels Tariff Nomenclature alone. An impeller and motor assembly used in air-conditioners and water coolers was found to be only an integral component of those machines, lacking independent mounting, a base, regulators, or separate commercial identity as a fan. On that basis, it could not be treated as an electric fan under Tariff Item No. 33 and was not liable to excise duty on that classification. Case-Laws Central Excise Mon, 20 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43201