9911796707
TMI Blog1996 (12) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue being aggrieved with the Order-in-Appeal No. 184/87 (CBE), dated 19-8-1987 passed by the Collector of Central Excise (Appeals), Madras, the issue for our consideration is the excisability of the prime mover made of rotors and stators in a monobloc pump. The Revenue had contended the prime mover in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s/Revenue. He stated that the prime mover discharge the same function as the electric motor and the same had been rightly classified by the adjudicating authority as electric motor under Heading No. 85.01 of the Tariff. 3. In reply, Shri G. Shiv Das, advocate, submitted that the prime mover portion was mounted on the same shaft as the power driven pump itself and it had no separate existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what is mounted on the shaft is a power mechanism and a power mechanism is nothing but the prime mover which is popularly known as the motor portion of a monobloc pump." While the function of the power mechanism may be the same as of an electric motor, the issue for consideration is, whether such a power mechanism can be considered as electric motor for the purposes of Heading No. 85.01 of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral excise duty at the appropriate rate prior to their removal for use in the driving mechanism. It was also clarified that in the case of monobloc pumps where electric motor does not come into existence in an identifiable manner and is not separable, its classification under Item No. 30 relating to electric motors may not be warranted. In such cases, the casing and the shaft was common to the pum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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