1984 (2) TMI 96

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....th by a Division Bench of this Court in M/s. Jay Engineering Works Ltd. v. Union of India & Others, decided on October 20,1980 reported in 1981 E.L.T. 284. The Division Bench has held that the Central Excise Tariff Item 33 of the 1st Schedule to the Central Excise and Salt Act, 1944 during the relevant period, regulators were not includible under the goods described as electric fans till June 18, ....