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2016 (12) TMI 580 - AT - Central ExciseClassification of goods - commutators - classified under the head 8501, 8502, 8503 or 8548? - Held that: - commutators is a part connecting rotating armature to the stationary terminals. It can be the part either motor or generator depending on the intended use. Such motors can be used and is in fact are used in all industries, like railway, automobiles, etc. The function of commutators is directly related to providing current to a motor or to draw electric current from a generator. The said motor can be used as a component of any other equipment like starter motor or mixer or washing machine or railway engines, etc. In the process, the commutators does not become part of electric appliances or locomotive. The commutators remain a part of motor, which in turn is used as a component of other machine. In view of the above, the correct classification of commutators is 85.03 - the appellants are entitled to calculation of demand cum duty basis. Appeal allowed - decided partly in favor of appellant.
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