1986 (9) TMI 207

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....cided on merits. The Department is represented by Smt. Zutshi, SDR. 3.  The petitioners are manufacturers of electric motors, rotors, stators and electric fans. Under notification No. 28/69, dated 1-3-1969 as subsequently amended electric motors, rotors and stators, if used in the factory of production as component parts in the manufacture of electric fans were wholly exempted from duty. There was a separate notification No. 68/60, dated 28-4-1960, according to which electric motors, all sorts were partly exempt for home consumption as stipulated in the table to the notification provided that this exemption did not apply to any factory which, in all the 12 months immediately preceding the month in which the clearance was made, had e....

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....: "To my mind there is no ambiguity regarding the classification of ceiling fans. The conventional motors are always used as prime movers whose output is assessed in terms of mechanical power that they produce. For this reason the output of motors is always measured in terms of horsepower. In case of fans though' the principle of electric motor is used to drive it as the I.S. specifications indicate it is always considered as an integral machine whose output is considered to be rate of displacement of air. This is the reason why the performance of fans is measured in terms of service value rather than mechanical power." 7. Apart from this, appellants have-also cited the decision of High Court of Gujarat in the case of Swishflow P....

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....s not ambiguity regarding classification of ceiling fans and ends up by saying that it is not correct to classify ceiling fans as electric motors. We do not have on record a copy of the letter from the appellants to which the letter of the Principal is intended to be a reply. Obviously, the issue has been confused, deliberately or otherwise. The issue here is not related to classification of the ceiling fans at all. The question is regarding classification of what the Department has held to be electric motors, as component parts of electric fans. There is nothing in the letter of the Principal which would show that electric motors are not a component part of the fans produced by the manufacturers. It is of no avail to state that the output ....