TMI Blog1995 (3) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... pur Cooling Towers as `Blade Assembly' was an "electric fan" assessable under Item 33(2) of Central Excise Tariff. 2. The Tribunal itself found that the appellant purchased hubs and blades from the market, assembled them and fixed them in cooling towers which they constructed on contracts. It further found that when the fans were removed from the Appellant's factory it did not have any electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be essential for their use for any other purpose, and regulators therefor." fifteen per cent ad valorem A very reading of the Entry indicates that any item to be assessable under this Entry must satisfy the basic characteristics of being an electric fan. The description about use, its indispensability and shape is to widen the ambit of the Entry but it would apply to such goods w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal determined the leviability by the latter part. But that was not sufficient. The goods must be electric fan and such fan must have been designed for use in an industrial system as parts indispensable for its generation. The appellant had purchased hub and blades and assembled them. They were taken out from the factory in the same condition. No electric device to generate electricity was attache ..... X X X X Extracts X X X X X X X X Extracts X X X X
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