https://www.taxtmi.com/caselaws?id=45756 Where a tariff entry does not define a commodity, classification must follow its ordinary and commonly understood meaning. Applying that test, toy or baby fans with negligible air displacement and no real ability to function as fans were held not to be "electric fans" under the tariff item. Their outward appearance was insufficient; the decisive factor was whether they could in fact perform the essential function of a fan. The excise classification was therefore erroneous, and the duty demand, penalty, and confiscation order were unsustainable. The confiscated goods were ordered to be returned, with refund of any duty or penalty paid. en-us Thu, 22 Apr 1971 00:00:00 +0530 Tue, 13 Jul 2010 16:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45756 Where a tariff entry does not define a commodity, classification must follow its ordinary and commonly understood meaning. Applying that test, toy or baby fans with negligible air displacement and no real ability to function as fans were held not to be "electric fans" under the tariff item. Their outward appearance was insufficient; the decisive factor was whether they could in fact perform the essential function of a fan. The excise classification was therefore erroneous, and the duty demand, penalty, and confiscation order were unsustainable. The confiscated goods were ordered to be returned, with refund of any duty or penalty paid. Case-Laws Central Excise Thu, 22 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45756