1996 (12) TMI 225

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..... per : Lajja Ram, Member (T)]. - In this appeal filed by M/s. Steelage Industries Ltd., the issue for our consideration is whether the emergency ventilator, which is fitted inter alia with an exhaust fan and alarm bell could be classified under Item No. 33(3) of the old Central Excise Tariff which cover electric fans, not otherwise specified and regulators therefor. 2. The Collector of Cent .....

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..... eir emergency ventilator had small passage for supplying food articles and for allowing oral communication. They have also stated that the emergency ventilator met the security requirements of bank vaults as it remained locked from inside during the normal conditions. According to them, it was correctly classifiable under Item No. 68 of the old Central Excise Tariff which covered all other goods n .....

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..... uct could not be considered as an electric fan for the purposes of Item No. 33 of the old Central Excise Tariff. 6. The learned Collector of Central Excise (Appeals) has observed that as the function of the product was displacing air/providing air it performed the function of fans and was classifiable as electric fans. We consider that every gadget which displaces air or provides air could n .....

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