1978 (10) TMI 49 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of Exhausters/Blowers used in Ammonia Printing and Developing Machines. The blowers were determined to fall under sub-item (3) of Item 33 as electric fans not otherwise specified, to be classified separately before being fitted to the machines. The Asstt. Collector was directed to classify the goods accordingly under Item 33(3) of the Central Excise Tariff.