9911796707
TMI Blog1989 (1) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... l of the record, we find that the appellants, inter alia, manufactured (i) Rotary Screen Printing Machine/Plant, (ii) Loop Steamer Machine/Plant and (iii) Impregnation Machine/Plant. These machines incorporate a drier chamber. The drier chamber is a huge box-like structure and its function is to dry, with hot air, the printed fabric/paper fed into it. The hot air circulates inside the chamber at a great pressure. Such circulation is provided by a blower/fan assembled by the appellants inside the drier chamber with the help of components purchased from the market. A show cause notice was issued to the appellants on 24-8-1983 for the period from 1-4-1979 to 28-2-1982. On adjudication, the Collector held that the blower/fan assembled inside th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us was that of an integral component of the drier chamber and it was not a separately identifiable product (fan). The identifiable product which the appellants manufactured and removed was a drier chamber and not a fan. 4. In similar circumstances, this Tribunal held that the blower/fan which took shape inside an air-conditioner/water cooler was not an excisable item as fan [1987 (12) ECR89 (Tribunal) - Collector of Central Excise, Calcutta v. M/s. All-conditioning Corporation Limited, Calcutta ]. The ratio of this judgment aptly fits the facts of the present case. 5. The Learned Representative of the department, however, relied on the following two High Court judgments in support of his plea that the blower/fan which came into existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with a different Central Excise Tariff which statutorily taxed the activity of bus/truck body building as a separate and specific item. Item 33 of the old Central Excise Tariff did not have any such statutory scheme. Therefore, under the old tariff only commercially identifiable and separately marketable electric fans could be taxed as excisable goods. 6. Following the ratio of the earlier Tribunal decision in the case of M/s. Air-conditioning Corporation Ltd. aforesaid, we hold the fan/blower which took shape inside the drier chamber, as its integral part, was not liable to duty as an industrial fan under Item 33 (2) of the erstwhile Central Excise Tariff. 7. The appellants made some other legal and technical pleas also, including the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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