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1995 (3) TMI 90 - SUPREME COURTExtract: .......t be held to be electric fan. 3. In the result, the appeals succeed and are allowed. The orders passed by the Tribunal, Collector and Assistant Collector are set aside. The question of law is decided by saying that the hub with blades known as Blade Assembly was not an electric fan as assessable under Item 33(2). Parties shall bear their own costs.
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