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Issues: Whether monobloc pumps manufactured with rotors and stators are classifiable under Heading 85.01 as electric motors, or under Heading 85.03.
Analysis: The classification dispute turned on whether an electric motor comes into existence in the course of manufacture of monobloc pump sets. The cited Tribunal decisions had already held that no electric motor emerges on manufacture of monobloc pumps and that such goods fall under Heading 85.03 rather than Heading 85.01. The departmental circular was also treated as applicable to the new tariff and supported the same classification position.
Conclusion: The monobloc pumps were not classifiable under Heading 85.01 as electric motors and were correctly classifiable under Heading 85.03.
Ratio Decidendi: Where manufacture of a monobloc pump does not bring into existence a separate electric motor, the product is classifiable under the tariff entry applicable to the pump set and not under the entry for electric motors.