TMI Blog1987 (2) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : K.L. Rekhi, Member (T)]. The respondents manufacture two parts of Blowers - Impellers and Propellers. They use them in the assembly of air conditioners and water coolers manufactured by them. When fitted inside an air conditioner or water cooler, the two parts, along with the motor of the air-conditioner and the water cooler, assume the form and shape of an electri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch assemblies of Impellers and Propellers were electric blowers and were commercially known as such. He also referred to the respondent s letter dated 29-10-1975 addressed to the Superintendent of Central Excise in which the respondents had admitted that the item was a blower. 3. The respondents did not contest that their assembly of Impeller and Propeller, in conjunction with the motor of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder item 33(3). The respondents stressed the word before occurring in the Tariff Advice and asserted that in their case the blower did not come into an existence before fitment to the air-conditioner or the water cooler. They stated that they were guided by this Tariff Advice and they were, therefore, entitled to the benefit of the doctrine of promissory estoppel, vide Supreme Court judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... careful consideration. The learned representative of the department did not deny the respondents point that in their case the electric blower come into existence in an identifiable form only inside an air-conditioner or water cooler. In the circumstances, we agree with the respondents that since they did not manufacture an electric blower or fan as such as first and then take it for fitment into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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