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of <h1>Appeal Allowed: Electric Motors Classified as Identifiable Goods</h1> The appeal by M/s. Saga Electricals Pvt. Ltd. was allowed, disagreeing with the Collector of Central Excise (Appeals) regarding duty liability on ... Valuation The appeal by M/s. Saga Electricals Pvt. Ltd. was related to duty liability on Monoblock Pumps involving rotors and stators. The Tribunal's earlier decision concluded that electric motors did not come into existence as identifiable goods. The appeal was allowed, disagreeing with the Collector of Central Excise (Appeals).
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