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2017 (7) TMI 1110 - AT - Central ExciseClassification of goods - heavy duty starter motors for use in internal combustion engines - whether classifiable under chapter heading 8409.00 or under 8511.00 as Electrical Item? - Held that: - when the above product as a part if suitable for use solely and principally with a particular kind of machine, are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate, in terms of Section Note 2 (b) under Section XVI of the schedule to the Tariff Act which deals with chapter 84 and 85. The above part namely Heavy duty Cranking Motor manufactured by the appellants as parts, suitable for use solely and principally with the I.C. Engines of Headings 8407.00 or 8408.00 have to be necessarily classified under sub-heading 8409.00 of the schedule to the Tariff Act. Appeal dismissed - decided against Revenue.
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