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2011 (7) TMI 429 - CESTAT, CHENNAIClassification - As regards wind shield wiper motor, it consists of a motor fitted with a gear assembly and it is meant to be a part / component of the windscreen wiper - As regards blower motor, it has been built to perform the function of air circulation of taking air from inside or outside the car which clearly brings out that the motor is built up with particular features which link up the motor with the characteristics of performing the function of air circulation - Both are therefore not simple prime movers in order to justify classification under Chapter Heading 85.01 - On an application of Note 2(b) of Section XVI, they will fall for classification adopted by the department namely Chapter Heading 85.12 as parts of windscreen wiper and under Chapter sub-heading 8543.90 as goods not elsewhere specified respectively - Decided against the assessee.
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