TaxTMI 
TaxTMI 
1988 (3) TMI 67
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....3uly, 1972 the Superintendent of Central Excise, Range I, Thane, informed the Company that the Industrial Fans (Blowers) manufactured by the Company in its factory for use in its airconditioners and water-coolers attracted duty under Tariff Item No. 33(2) after taking into consideration the various points which had been urged on behalf of the Company in reply to a notice issued to it earlier by the said authority. The Company was, therefore, asked to obtain L4 licence for the same and pay duty for the period from 29th May, 1971. 2. The Company preferred an appeal and the Appellate Collector of Central Excise, Bombay, allowed the said appeal holding that the combination of impellers and electric motors in the process of assembling of airc....
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....ent of Central Excise, Thane, being the authority of first instance, has classified the item in question under sub-item (2) of Item 33 of the First Schedule to the Act, but the Central Government, in exercise of its revisional jurisdiction, purporting to restore the order of the Superintendent, classified the said item under sub-item (3) of Item 33. Even then the Government proceeded to state that the order passed by the "Assistant Collector" shall get restored. This is obviously a petitioner and some arguments have been advanced by Mr. Taleyarkhan appearing in support of the petition. However, I have not thought it necessary to examine them because on the basic question as to whether the item in question is covered by Tariff Item 33 at all....
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....e airconditioners and water-coolers manufactured by it. The function of these parts has also been described in sufficient details in paragraph 2 of the petition. It is sufficient to note that what has been characterised as an electric fan by the reviewing authority consists not merely of propellers but of an -entire unit consisting of the propeller motor assembly which is used by the Company in the manufacture of the airconditioners and water-coolers. If merely the propellers, which consist of blades, had been classified as an electric fan, the question would have been examined in that light but the authorities concerned have proceeded to treat an entire unit, of which the propeller is only a part, as an electric fan. The question is whethe....
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....t. 7. At this stage it is necessary to briefly refer to the opinion of a person, who can be regarded as an expert in this respect. An affidavit sworn by one Indravadan Chimanlal Parikh has been relied upon by the petitioner Company before the authorities below and also before me. Mr. Parikh is a qualified electrical and mechanical engineer having, at the time when he sworn the said affidavit in the year 1980, 27 years' experience in the design, construction, sales and services of airconditioning and refrigeration plants and ventilation equipment. He has observed from the show cause notice issued to the Company by the Central Government that the Central Government was of the tentative view that the assembly of motor and impeller used in t....
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....ally, made a grievance that the reviewing authority relied upon only a part of Chapter 84.11 when, according to him, the said Chapter read as a whole would show that the item in question cannot be treated as an electric fan at all. The other part of Chapter 84.11 of the Brussels Tariff Nomenclature, which was ignored by the reviewing authority, has been reproduced in paragraph 4 of the petition. It mentions that the machines which are designed for delivering large volumes of air or gas at relatively low pressure may act as air extractors or as blowers consisting of a propeller or blade-type impeller revolving in a casing or conduit. The second type of machines, which are normally used for creating movement of the surrounding air, are of a s....