1995 (3) TMI 90 - SC - Central Excise

Summary

The Supreme Court considered whether a hub with blades, termed as 'Blade Assembly' by Paharpur Cooling Towers, qualified as an "electric fan" under Item 33(2) of the Central Excise Tariff. The Tribunal found that the assembly did not have an electric motor and was not an electric fan. The Court ruled in favor of the appellant, stating that the Blade Assembly was not assessable as an electric fan under Item 33(2). The appeal was allowed, and the previous orders were set aside.