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2011 (3) TMI 30 - CESTAT, CHENNAIClassification - The electric fans manufactured and cleared by them can be run by connection to a motor installed at a particular place, by a conveyor belt and that the motor can be used for running more than one fan by connecting them by a conveyor belt. Further, the Explanatory Notes to Heading 84.14 clearly states that fans may or may not be fitted with integral motors - Accept the contention of the assessees that complete electric fans (industrial fans) were cleared by them.
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