https://www.taxtmi.com/caselaws?id=50208 A portable all ball bearing electric blower used for cleaning machines and machine parts was held to fall under Heading 8508 as an electro-mechanical tool for working in hand with a self-contained electric motor, not under Heading 8414 as an electric fan. The classification was determined by the tariff interpretation rules, section and chapter notes, and the HSN Explanatory Notes, which treated industrial blowers used for cleaning as falling within Heading 8508. The document also states that duty for December 1989 to May 1990 could not be enforced because the relevant classification list had already been finally approved and clearances were made on that basis. en-us Mon, 24 Jan 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50208 A portable all ball bearing electric blower used for cleaning machines and machine parts was held to fall under Heading 8508 as an electro-mechanical tool for working in hand with a self-contained electric motor, not under Heading 8414 as an electric fan. The classification was determined by the tariff interpretation rules, section and chapter notes, and the HSN Explanatory Notes, which treated industrial blowers used for cleaning as falling within Heading 8508. The document also states that duty for December 1989 to May 1990 could not be enforced because the relevant classification list had already been finally approved and clearances were made on that basis. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50208