1976 (7) TMI 65 - HC - Central Excise

Summary

The petitioner challenged the respondents for not refunding excise duty on blowers without electrical devices. The court ruled in favor of the petitioner, stating that such blowers are not chargeable to excise duty under the amended Item 33. The court ordered the refund of duty on blowers without electrical devices and prohibited charging excise duty on such items in the future.