1976 (11) TMI 70

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....er Swishflo Fan falls within the ambit of entry 33 (1) or entry 33 (2) of Schedule I to the Central Excises and Salt Act, 1944. The respondents, treating Swishflo Fan as an electric fan falling within the scope and ambit of Entry 33 (3) that is, "Not otherwise specifically levied excise duty at 12 per cent ad valorem. It is this demand by the respondents that led to the filing of the petition by t....

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....r the notification dated March 1, 1969, We may, therefore, first deal with the question whether the motors used in the Swishflo fan are excisable goods under the notification dated March 17, 1972. 3. It is not in dispute that under the notification dated March 1, 1969 the Central Government exempted, by virtue of the powers vested in it under Rule 8 of the Central Excise Rules, electric motors,....

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....ent parts specified in the notification dated March 1, 1969 is taken away by the subsequent notification dated March 17, 1972. This latter notification on which reliance has been placed by the learned counsel for the respondents reads as under:- "There is nothing in this notification to indicate that electric motors which are used in the factory of production as component parts in the manufactu....

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.... for the respondents that the notification, 1972 takes away the exemption granted to electric motors used in the factory of production as component pasts in the manufacture of electric fans. 6. The only other point that remains to be considered is, whether it is necessary that to be entitled to the lower rate of duty at 7.2 per cent ad valorem, the fan in question should also have a diameter su....