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2003 (9) TMI 83 - SC - Central ExciseClassification of goods - Stators and rotors - Held that:- The circular, holds (1) that if the electric motor does not come into existence as an identifiable manner and is not separable from the monobloc pumps it cannot be classified as an electric motor under Tariff Item No. 30; and (2) even though the motors cannot be classified as electric motor, the rotors and stators which form part of the monobloc pumps would be classified as parts of electric motors. We find the trade notice singularly illogical. Where no electric motor comes into existence for the purpose of being classified under Tariff Item 30, it would be irrational to hold that an item would be a any part of such "non-existent" electric motor. Second, having regard to the specific finding of fact as recorded by the Tribunal, which finding has not been questioned by the Revenue before us, we cannot accede to the Revenue's submission that the rotors and stators manufactured by the respondent in the process of manufacturing the monobloc pumps are classifiable under tariff Item 30D. Finally, the respondent has been assessed to excise duty for the manufacture of the monobloc pumps. It was never the authorities' case that the respondent had manufactured electric motors and was at any time liable to pay any excise duty under Tariff Item 30. It would follow that the parts manufactured by the respondent in connection with this end product would necessarily be a part of that end component. Since the tariff did not, prior to its amendment, provide separately for the exigibility of parts of monobloc pumps, the item would have to be classified under Tariff Item 68, which is the residuary item - Decided against Revenue.
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