TMI Blog1996 (10) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... BE), dated 22-06-1987 involving four appeals filed by four manufacturers M/s. Dual Engineering Industries, M/s. Subbaia Foundry and M/s. Karthikeya Foundry, M/s. Karthikeya Engg. Enterprises, all of Coimbatore. The Revenue had filed the original appeal in time but as required under the rules they had also filed supplementary appeals, which were received beyond the period of limitation. As the original appeal has been filed in time, we condone the delay in filing the supplementary appeals and take up all the six appeals for hearing together. As in all these six appeals common questions of facts and law are involved they were heard together and are being disposed of by this common order. 2. The matter relates to the assessments of prime mov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , rotors and stators are used and such rotors and stators are fixed on the same shaft on which the pump portion is installed. The wound rotors and stators as encased function as the prime mover. Such wound rotor and stators could not be considered as electric motors as commercially understood and marketed. Before the switch over to the new Central Excise Tariff, the rotors and stators were classifiable under Item No. 30D of the erstwhile Central Excise Tariff as parts of the electric motors. When such duty-paid rotors and stators were used in the manufacture of electric motors, the duty-paid by the rotors and stators was available for set off while paying excise duty on the electric motors. In the case of monoblock pumps, however, the duty- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were classifiable under Heading No. 85.02 and parts suitable for use solely or principally with the machines of Heading No. 85.01 or 85.02 were classifiable under Heading No. 85.03. 8. Although the issue involved before us is not the classification of rotors and stators but of the prime mover parts in the monoblock pump, we have dealt with this aspect of the matter for clarifying the issue involved. In this connection, we may also refer to the Gujarat High Court s decision in the case of Saga Windel Engineers (Special Civil Application No. 4656 of 1986, decided on 7-9-1988). The Gujarat High Court at Page 5 of their decision had observed as under :- Rotors and stators being parts suitable for use with electric motors could fall within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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