1976 (7) TMI 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... him the excise duty charged by them on the blowers manufactured by the petitioner in his factory. 2. The petitioner is a manufacturer of electrical fans and blowers with and without electrical device. The blowers without any electrical device were not liable to excise duty under Item 33 of the Schedule to the Central Excises and Salt Act, 1944, till June 30, 1971, when the said item was amende....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ial shape or quality which would not be essential for their use for any other purpose. (3) Not otherwise specified." 3. It is not necessary for our purpose to mention the rates of duty chargeable on each of the above articles. sub-item (1) are all electrically operated fans and there can be no doubt that they are chargeable to excise duty. The dispute is with regard to those mentioned in sub....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tem (2) are electric fans or are operated by electrical device, they cannot, in my opinion, come within the purview of that sub-item so as to make them chargeable to excise duty. 4. In these circumstances, if any excise duty have been realised from the petitioner in respect of blowers manufactured by him, which are without any electrical device, the respondents shall refund such duty to the pet....