TMI Blog2003 (9) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ssified 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 fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rotors and stators manufactured by the respondent were of a specific design for use in monobloc pumps. It was also recorded that the rotors and stators were not interchangeable and could not be used in electric motors. The Tribunal, accordingly came to the conclusion while reversing the decision of the departmental authorities that the rotors and stators were not parts of any electric motor manufactured by the respondent herein but parts of the monobloc pumps and were therefore classifiable under the residuary head of Item 68. 4.The departmental authorities had proceeded on the basis of the notice issued on 1-5-81 being Notice No. 110/81, the relevant part of which reads as under : It is clarified that in the case of monobloc pumps whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e process of manufacturing the monobloc pumps are classifiable under tariff Item 30D. 6.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. 7.Some arguments have also been addressed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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