Motor parts classification under Heading 8503 upheld where goods were used solely with electric motors, not electrical apparatus parts.

Goods such as terminal box, PSTB arrangement, tri-furcating box, neutral terminal box and sealing box were held classifiable under Heading 8503 as parts suitable for use solely or principally with electric motors. Heading 8538 was not attracted because the record did not show that the goods functioned as parts of switching, protecting or control apparatus of Headings 8535 to 8537. The goods were described as providing cable support, segregation and insulation space to prevent short circuits, and no contrary evidence was produced to dislodge that position. On that basis, the appellate classification under Heading 8503 was sustained and the Revenue's challenge failed.

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Issues: Whether the goods comprising terminal box, PSTB arrangement, tri-furcating box, neutral terminal box and sealing box were classifiable under Heading 8503 as parts suitable for use solely or principally with electric motors, or under Heading 8538 as parts suitable for use solely or principally with apparatus of Headings 8535, 8536 or 8537.

Analysis: Heading 8503 covers parts suitable for use solely or principally with machines of Heading 8501, while Heading 8538 applies to parts suitable for use solely or principally with electrical apparatus of Headings 8535, 8536 or 8537. The record did not show how the goods functioned as parts of switching, protecting, or control apparatus under Headings 8535 to 8537. The goods were asserted to be used only with electric motors, to provide support and segregation of cables, and to create space for insulating material to prevent short circuits. As no evidence was produced to dislodge this position, the classification adopted by the appellate authority was found to be sustainable.

Conclusion: The goods were correctly classifiable under Heading 8503 and not under Heading 8538; the Revenue's challenge failed.

Ratio Decidendi: Where goods are shown to be used solely or principally with electric motors and no material is produced to establish their use as parts of switching, protecting, or control apparatus, they are classifiable as motor parts rather than under the heading for parts of electrical apparatus.

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