1981 (8) TMI 224 - CGOVT - Central Excise

Summary

Issues: Classification of multi-stage blowers as industrial fans under Tariff Item No. 33(2) of the Central Excise Tariff.

The judgment analyzed the classification issue of multi-stage blowers as industrial fans under Tariff Item No. 33(2) of the Central Excise Tariff. The applicants contended that multi-stage blowers were distinct from industrial fans and relied on the Gujarat High Court judgment in a similar matter. They argued that the pressure levels and specifications of multi-stage blowers differed significantly from ordinary industrial fans. The applicants referenced IS-5972-1970 to support their argument that multi-stage blowers were not synonymous with industrial fans. The Government noted that the classification of machines for pumping or transferring gas/air was based on compression levels and manufacturing methods, with all machines functioning on the same principle of compression. The Government distinguished between fans and blowers based on the volume and pressure of air handled, stating that blowers produced higher pressures than fans. The judgment highlighted that the distinction between blowers and compressors was based on the pressure range they covered. The Government concluded that multi-stage blowers fell within the classification of industrial fans as commonly understood commercially, aligning with the definition provided in IS-5972-1970 for centrifugal fans. The judgment rejected the Gujarat High Court's judgment cited by the applicants, emphasizing that the goods in question were correctly classified as industrial fans under Tariff Item No. 33(2) of the Central Excise Tariff. The revision application was consequently dismissed.