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TMI Blog1976 (7) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Messrs. SIM. Maneklal Industries Limited, to explain why Twin Lobe Compressors should not be subjected to excise duty at the rate provided in sub-item(2) of Item No. 33. The petitioners in their reply pointed out the essential characteristics of Twin Lobe Compressors. They contended that they cannot be characterised as "Electric Fans, all sorts" so as to make them exigible to duty under Item No. 33(2). The first respondent rejected the explanation of the petitioners and levied duty at 12 per cent ad valorem on the sales of Twin Lobe Compressors. It is this Order rejecting the case of petitioners and levying duty at 12 per cent ad valorem under No. 33 that is challenged in this petition. 2. Mr. Kaji, learned counsel appearing for the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Two symmetrically arranged rotors with two or three teeth rotate in opposite directions. The rotors are synchronized by means of a gear drive so that they can move past each other and past the housing wall with little play and without touching." In the Pamphlet, Exhibit 'A', made available to us regarding Twin Lobe Compressors, they are used for the following purposes. "1. Sulphitation process Sugar Industry. 2. Filter Bed agitation Water Treatment Plants. 3. Pneumatic Conveying Cattlefeed, Cement, Grain, Flour. 4. Slurry Agitation. 5. Gas Boosting. 6. Humidification Looms Sheds. 7. Centralised Vacuum Cleaning Plants. 8. High altitude Pressurised Chambers. 9. Fertilizer Projects." The photographs placed before us also show that the ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel for the respondents, however, sought to reply upon the meaning given in 'Fan' in Encyclopeadia Britannica, Volume 9, Page 61. The definition of 'Fan' given therein is with reference to the fans illustrated at page 62 of the same volume. It is defined as "a device for moving air or other gases or vapours". "Mechanical fans" as defined therein "are used in systems for ventilating, heating and air conditioning building; for cooling internal combustion engine; for dust exhaust; for conveying light materials; and for induced and forced draft for steam boilers." We have already detailed above the characteristics of the goods. The functioning of the compressors has also been averted to by us. There is nothing in the definition or eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "electric fans of all sorts", come within the meaning of the expression, to have technical knowledge in electronics. 9. The Supreme Court had occasion to consider in Union of India v. Tata Iron and Steel Co., 1978 E.L.T. (J439) = AIR 1975 S.C. 769, whether a particular product was "skelp". The Supreme Court laid down that the taxing authority would undoubtedly require some evidence provided, however, there is an identifiable uniform and determinate test by which skelp can be properly distinguished from strip. It held in no uncertain terms that in the absence of any identifiable standard or test, there was no need to drive a party for a full fledged inquiry. According to the learned Judges, in the absence of any clear criterion to determi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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