1996 (12) TMI 225

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..... led by M/s. Steelage Industries Ltd., the issue for our consideration is whether the emergency ventilator, which is fitted inter alia with an exhaust fan and alarm bell could be classified under Item No. 33(3) of the old Central Excise Tariff which cover electric fans, not otherwise specified and regulators therefor. 2. The Collector of Central Excise (Appeals) had observed that the emergency ve .....

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..... od articles and for allowing oral communication. They have also stated that the emergency ventilator met the security requirements of bank vaults as it remained locked from inside during the normal conditions. According to them, it was correctly classifiable under Item No. 68 of the old Central Excise Tariff which covered all other goods not elsewhere specified. 4. Shri M. Jayaraman, JDR, who is .....

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..... Item No. 33 of the old Central Excise Tariff. 6. The learned Collector of Central Excise (Appeals) has observed that as the function of the product was displacing air/providing air it performed the function of fans and was classifiable as electric fans. We consider that every gadget which displaces air or provides air could not be an electric fan for the purposes of Item No. 33 of the old Tariff .....

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