https://www.taxtmi.com/caselaws?id=46633 Excise classification of electric fans turned on their essential character in common parlance, including design, manufacture and market description. Although the goods could be used in more than one manner, they were primarily understood and marketed as table fans, so classification as table fans was preferred over treating them as fans not otherwise specified. The Collector (Appeals)' view was held to be a reasonable one, and there was no basis for appellate interference. The classification as table fans was restored for tariff and exemption notification purposes, together with the concessional duty treatment. en-us Wed, 06 Aug 2003 00:00:00 +0530 Fri, 20 Jun 2014 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46633 Excise classification of electric fans turned on their essential character in common parlance, including design, manufacture and market description. Although the goods could be used in more than one manner, they were primarily understood and marketed as table fans, so classification as table fans was preferred over treating them as fans not otherwise specified. The Collector (Appeals)' view was held to be a reasonable one, and there was no basis for appellate interference. The classification as table fans was restored for tariff and exemption notification purposes, together with the concessional duty treatment. Case-Laws Central Excise Wed, 06 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46633