https://www.taxtmi.com/caselaws?id=43984 Item 33(2) of the Central Excise Tariff Act applies only to goods that first satisfy the description of an electric fan. Industrial use or the fact that fan parts are indispensable for operation does not convert a non-fan article into an electric fan. A blade assembly made of hubs and blades, purchased separately and fitted together, and cleared without any electric device for generation or operation attached, did not answer the tariff description of an electric fan. It was therefore not assessable as an electric fan under Item 33(2), and the finding favoured the assessee. en-us Wed, 22 Mar 1995 00:00:00 +0530 Tue, 22 Jun 2010 12:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43984 Item 33(2) of the Central Excise Tariff Act applies only to goods that first satisfy the description of an electric fan. Industrial use or the fact that fan parts are indispensable for operation does not convert a non-fan article into an electric fan. A blade assembly made of hubs and blades, purchased separately and fitted together, and cleared without any electric device for generation or operation attached, did not answer the tariff description of an electric fan. It was therefore not assessable as an electric fan under Item 33(2), and the finding favoured the assessee. Case-Laws Central Excise Wed, 22 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43984