TaxTMI 
TaxTMI 
1971 (4) TMI 39
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.... 6 are the partners. Petitioner No. 4 used to manufacture during his leisure hours fans of transistor shape, consisting of a plastic cabinet and a motor run by a battery cell. The Petitioner describes the fans as baby fans or toy fans. The Senior Superintendent of Central Excise served a notice on the first petitioner asking the firm to pay a sum of Rs. 25 in lieu of prosecution as they had contra....
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....ted under rule 9(2) of the said rules and why duty on 200 fans should not be recovered from the firm under the provisions of the said rule. The petitioner firm gave an explanation by its letter dated September 22, 1967 denying that they had manufactured 200 transistorised electric fans and the said fans could not be classified as electric fans under tariff item 33 by any stretch of imagination as ....
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....evant part of Item 33 is as follows :- Tariff Item No. Description of goods Rate of duty Basic Special Excise 33 Electric Fans including air circulators but excluding those hich are designed for use in industrial system as parts indispensable for its operation and have been given for that purpose some special shape or quality which would not be essential for their use for any....
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....the word "fan" as defined in the shorter Oxford English Dictionary, 3rd Edition, is as follows:- "(1) an instrument for agitating the air, to cool the face with an artificial breeze. (2) a rotating apparatus, usually consisting of an axle or spindle, for producing a current of air for ventilation". 3. The word "fan" is also understood in the same sense in common parlance. One of the articles wh....