- (1.) The question that arises for consideration in these appeals is whether hub with blades called by Eaharpur Cooling Towers as "blade Assembly" was an "electric fan" assessable under Item 33 (2 of central Excise Tariff.
(2.) The tribunal itself found that the appellant purchased hubs and blades from the market, assembled them and fixed them in cooling towers which they constructed on contracts. It further found that when the fans were removed from the appellant's factory it did not have any electric motor or any other kind of device to generate electricity. The fans were mounted on the shaft of the motors. But it held that most of the industrial fans are like that, therefore, it could not be held that such fans were not electric fans merely because they had no electric motors integrally built in it. The tribunal held that since cooling towers are part of thermal electric generating station, therefore, such a station is part of an industrial system and the fans used in it was nothing but electric fan.
(3.) Relevant entry reads as under:;