1987 (2) TMI 398

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....ocate with A.N. Sharma, Consultant, for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - The respondents manufacture two parts of Blowers - Impellers and Propellers. They use them in the assembly of air conditioners and water coolers manufactured by them. When fitted inside an air conditioner or water cooler, the two parts, along with the motor of the air-conditioner and the water coo....

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....) E.L.T. 320 (Cal.) to make his point that such assemblies of Impellers and Propellers were electric blowers and were commercially known as such. He also referred to the respondent's letter dated 29-10-1975 addressed to the Superintendent of Central Excise in which the respondents had admitted that the item was a blower. 3. The respondents did not contest that their assembly of Impeller and Pro....

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....porative coolers, they would be classifiable under item 33(3). The respondents stressed the word 'before' occurring in the Tariff Advice and asserted that in their case the blower did not come into an existence before fitment to the air-conditioner or the water cooler. They stated that they were guided by this Tariff Advice and they were, therefore, entitled to the benefit of the doctrine of promi....

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....ng happened. 5. We have given the matter our careful consideration. The learned representative of the department did not deny the respondents' point that in their case the electric blower come into existence in an identifiable form only inside an air-conditioner or water cooler. In the circumstances, we agree with the respondents that since they did not manufacture an electric blower or fan as ....