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1981 (4) TMI 101 - GOVERNMENT OF INDIAExtract: ....... above observations, the Government hold that the blowers and exhaust fans in question which are connected to the electric motor by means of a V-Belt are electric fans classifiable under item 33(2) of Central Excise Tariff. Accordingly, the Government set aside the order-in-appeal and restore the order-in-original passed by the Assistant Collector.
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