9911796707
TMI Blog1981 (8) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, those urged during the course of personal hearing and have examined tbe records of the case, 2. The facts of the case are that the applicants produced multi-stage blowers which were classified by the lower authority as industrial fans within the meaning of Tariff Item No. 33(2) of the Central Excise Tariff. The petitioners are contesting this classification. 3. Shri Ram Chandh who e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cification No. IS-5972-1970 (Item No. 235), according to which multi-stage blower was defined es A Combination of rotors and stators designed to produce pressure differential requiring vacuum from 50 to 500 mm of mercury, depending upon the number of stages. Delivery of air is free from pulsation . The particular specification was referred to in the Glossary of Pneumatic and Hydraulic Conveying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, compressors etc. In all of them, gas or air is compressed and moved by dynamic action of the rotating vanes of one or several impellers which impart velocity and pressure to the flowing gas or air. The division between these classes of machines is drawn rather arbitrarily on the basis of degree of compression, and the method of manufacture. The principle of operation, however, is the same for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ric pressure, it may be called a booster . Every blower consists of two essential parts i.e., impeller which forces the gas/air into rotary motion by impelling action of the vanes and the easing which directs the gas/air to the impeller and leads it away at a higher pressure. Both the contrifuga fan and multi-stage blower are essentially fans as commonly understood in commercial parlance and have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under consideration by the High Court were Lobe compressor whereas the goods manufactured by the petitioners are described and sold as multi-stage pressure blower which is nothing but a fan. 5. The Government accordingly hold that the subject goods known as multi-stage pressure blowers are correctly classified as industrial fans under Tariff Item 33(2) of the Central Excise, Tariff. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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