TMI Blog1996 (10) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... products namely, (1) Techogenerator assembly, (2) Excitation coils and (3) Eddy current clutches under T.I. 30D as parts of electric motors. The Assistant Collector of Central Excise, Hosur vide his Order-in-Original No. V/68/3/87/84-VC, dated 28-11-1994 classified the above goods under T.I. 68. It was held by the Assistant Collector that the above products have varied applications and can be used in other than in the manufacture of electric motors. The function of the Eddy current clutches is to regulate the speed. It is also being used in railways to regulate the speed of the ceiling fan. According to the Assistant Collector, the three products in question were not classifiable as parts of electric motors under T.I. No. 30D of the erstwh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they are put to use in countless configuration applications. Electric motor can very well function without the above items. In the trade parlance, the items are not sold or known as part of electric motor. Techogenerator, Excitation coils and Eddy current clutches are not essential parts of electric motors. Further it is observed from the technical opinion, obtained that Eddy current clutches, Excitation coils and Techogenerator assembly are used as accessories for A.C. motor variable speed. Without this, A.C. motor can run at constant speed. These accessories are required for varying the speed. Hence, it is only an attachment to the motor. It is not part of the motor. Since these are not parts of electric motor, they are to be classified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2) Producing precise 400 cycle power. (3) Converting 50 cycle power to 60 cycle power. (4) Converting unstable 60 cycle power to precise 60 cycle power. (5) Driving alternators to provide variable frequency over a broad speed range for varying the speed of synchronous A.C. motors. 9. There is no doubt or dispute that eddi drives in question have built-in techometer generator. There is also no doubt or dispute that excitation coil is a part of the eddi current drive and there is also no doubt or dispute that the eddi current clutch is coupled with an electric motor (induction motor) and to that extent, the respondents are right. However, the issue before us is different. The Department s contention that the respondents are clearing t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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