Tariff classification of rotors and stators in monobloc pumps: not motor parts, but residuary goods under the excise tariff.

Rotors and stators manufactured in the course of making monobloc pump sets were treated as not falling within the tariff entry for parts of electric motors. The reasoning followed an earlier Tribunal view on the same product and relied on Supreme Court authority for the principle that an entry for electric motors and their parts cannot be stretched to cover a different manufactured article merely because it contains motor-like components. On that basis, the goods were regarded as specific components used in monobloc pumps rather than motor parts, and were classified under the residuary tariff item.

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Issues: Whether rotors and stators manufactured in the course of making monobloc pump sets were classifiable under Tariff Item 30D as parts of electric motors or under Tariff Item 68 of the erstwhile Central Excise Tariff.

Analysis: The controlling reasoning followed the earlier Tribunal decision on the same product, which had held that rotors and stators used in monobloc pumps were not parts of electric motors falling under Tariff Item 30D. The Supreme Court decisions relied upon in that earlier ruling were treated as supporting the principle that an entry for electric motors and their parts cannot be extended to a different manufactured product merely because it incorporates some motor-like components. On the facts, the rotors and stators were treated as specific items used in monobloc pumps and not as goods covered by the motor-parts entry.

Conclusion: Rotors and stators were not classifiable under Tariff Item 30D and were classifiable under Tariff Item 68.

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