1981 (1) TMI 71

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..... . Reki Engg. Fabricators, Bombay (hereinafter called the party) proposing revision of impugned order-in-appeal. Government have considered the reply of the party to the show cause notice and the submissions made at the time of personal hearing. 2. The issue to be decided is whether the axial flow fans manufactured by the party are classifiable under sub-item (2) of Item 33, C.E.T. or under sub .....

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..... humidification plant used in Textile Mills. He further contended that the fans manufactured by them required minimum going up to 25 H.P., the lowest diameter fan weighed as such as 200 kgs., with its blast going up to 30 feet, the intensity being so much that no human being would be able to stand within 3-4 feet from the fan. Government see considerable force in the party contention that the fans .....

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