9911796707
TMI Blog1996 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and the assessee whether such blowers were classifiable under Item No. 33 and the assessee had paid Central Excise duty under protest. The matter was decided in their favour and they got the refund of Central Excise duty paid under protest. The order of the Assistant Collector was reviewed and an appeal was filed before the Collector, Central Excise (Appeals), Bombay and he held that the goods in question were classifiable under Item No. 33(3) of the Tariff and the refund granted was recoverable. It is against this order of the Collector, Central Excise (Appeals), Bombay that M/s. Premier Automobiles Ltd. have filed the appeal. The matter was heard on 10-9-1996 and Shri M.S. Sanklecha and Ms. R. Millwala, advocates appeared for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d ships or wind tunnels, etc.) In reply Shri P.K. Jain, SDR stated that the matter in the cases relied upon by the appellants related to room air conditioners and in the present case the blower for car air conditioning is under consideration. The blower can function independently and can be switched on and off without air conditioner. Such a blower, it was his contention, comes into existence independently and functions separately. Learned SDR submitted that such a blower could be covered by the definition of electric fan under Item No. 33(3) of the Tariff. 3. We have carefully considered the matter. The appellants have described their blower as a combination of electric motor with impeller through V-Belt. This combination which had been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such fans in an identifiable manner. It was added that a decision in this regard could depend on the facts of each case. Although the tariff advice relates to domestic air conditioner the situation for car air conditioner may not be different. Collector of Central Excise (Appeals) had noted the contention of the assessee that their blowers could not be classified under Item No. 33(3) as it had not assumed the shape of fan in an identifiable manner. He has noted as under this view no doubt has validity but if one considers the fact that the blower is a combination of electric motor, impellers and blades. It is capable of giving of air. It may not be commercially sold as a fan but it performs as a fan. No doubt it is a part of an air cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se decisions referred to room air conditioners and the ratio may not be applicable to the car air conditioner. In these proceedings we are concerned with the tariff entry under Item No. 33 of the old Tariff wherein the expression used is electric fans. The electric fan as commercially understood may not cover such a mechanism even if it circulates the air. The learned Advocate had also referred that the tariff entry was culled out even before the car air conditioner became a fact in this country. Although any tariff entry had to be given a complete meaning and if the products which were not in existence when tariff entry was made are otherwise covered they will be dutiable, keeping in view the facts in this case (sic). We agree with the obs ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
