TaxTMI 
TaxTMI 
1981 (4) TMI 101
X X X X Extracts X X X X
X X X X Extracts X X X X
....he manufacturers) in their replies to the showcause notice for review of the impugned order-in-appeal and those urged at the time of personal hearing. 2. Brief facts of the case are that the manufacturers are manufacturing textile wet processing machines like polymerising machine, stenter machine, driers etc., wherein they installed exhaust fans and blowers in the compartment of the machinery and connected the same with electric motor through V-Belt. The manufacturers had not taken out a licence in form L-4 for manufacture of blowers and exhaust fans, under item 33 of Central Excise Tariff, they had not followed Central Excise procedure for the clearance of the said goods and had not paid Central Excise duty thereon. The Assistant Collecto....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e exhaust fans and blowers worked with electric motor provided by means of V-Belt fall under item 33(2) of Central Excise Tariff as they are electrically operated. 4. In their replies to the showcause notice and at the time of personal hearing, the manufacturers mainly contended that since the impellers had no in-built motors they were not covered within the scope of tariff item 33 of Central Excise Tariff. They elaborated that the impellers manufactured by them were nothing but a part of the driers used in the textile processing and that these impellers were connected to the motors through a V-Belt and derived power collectively from a common motor. They also contended that the purpose of the blower, being to suck hot, cold or wet air and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....blowers which are one category of fans. Chamber's Technical Dictionary, 1967 Edition, defines Blower as, "Blower (Mining): (1) ...............(2) Any auxiliary ventilating appliance e.g. a fan or venturi tube for supplying air to subsidiary working places or to dead-ends." Entry 84.11 of BTN as quoted above also classify fan and blower together and says that fans and blowers are having similar uses. In this connection the relevant extract of entry 84.11 of BTN is reproduced below - "Fans and blowers are used inter alia for ventilating mines and premises of all kinds, silos, ships: for extracting by suction dust, steam, smoke, hot gases etc.; for drying many materials (leather, paper, textiles, paint, etc.), for use in wind tunnels, in me....