1980 (10) TMI 75

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....lication and the submissions made at the time of personal hearing. 2. The petitioners manufacture component parts of water treatment plants. One of the products manufactured by them is an agitating machine required in the plants. The agitator is known as compressor or blower. The lower authorities have held that the blower is assessable under tariff item 33(2) as 'electric fans designed for use....

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....t had low pressure whereas the blower manufactured by them supplied air on high pressure with low capacity and duration. He stated that even the concept of 'fan' as included in B.T.N. did not include the type of blowers made by them. His contention was that in the absence of any definition of 'fan' in the Central Excise Tariff, it is the ordinary meaning of fan as understood by trade which should ....

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....in the Central Excise Tariff. In the B.T.N. fans and blowers are defined in Chapter 84.11 as machines which may fitted with integral motor or not and designed either for delivering large volume of air or gas at relatively low pressure or merely for creating a movement of surrounding air. Government observe from the records that the function of the air blower in question for agitation of sand filte....

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..... Khedakar, Works Manager of the petitioners firm has in his statement dated 6-3-74 stated that the blower has a stator and rotor with blades and the art blower is coupled with electric motor. The goods in this case are therefore distinguishable from the Twin Lobe Compressors dealt with in the Gujarat High Court judgment and therefore the judgment would not be applicable to this case. Governmen....