1981 (1) TMI 71 - CGOVT - Central Excise

Summary

The Government of India issued a show cause notice to M/s. Reki Engg. & Fabricators regarding the classification of axial flow fans under Central Excises and Salt Act, 1944. The party argued that the fans are industrial fans and not machinery components. The Government agreed with the party's contention and dropped the review proceedings. (Case citation: 1981 (1) TMI 71 - GOVERNMENT OF INDIA)