Compressor parts classification upheld for rotors and stators specifically designed for hermetically sealed compressors.

Rotors and stators manufactured for hermetically sealed compressors were treated as compressor parts and classified under sub-heading 8414.91 of the Central Excise Tariff. The decisive factor was that the goods were specifically designed for compressors and used solely or principally as their parts, bringing them within Section Note 2(b) of Section XVI. Following the Tribunal's earlier ruling on similar goods, the classification adopted by the revenue authorities was upheld and the challenge failed.

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Issues: Whether rotors and stators manufactured for hermetically sealed compressors were correctly classifiable under sub-heading 8414.91 of the Central Excise Tariff as parts of compressors.

Analysis: The rotors and stators were found to be specifically designed for compressors and used solely or principally as their parts. The matter was held to be covered by the Tribunal's earlier decision which, applying Section Note 2(b) of Section XVI of the Central Excise Tariff, had classified similar rotors and stators under sub-heading 8414.91 as parts of hermetically sealed compressors.

Conclusion: The classification under sub-heading 8414.91 was upheld and the challenge to that classification failed.

Final Conclusion: The appeal did not succeed and the classification adopted by the revenue authorities remained undisturbed.

Ratio Decidendi: Goods specifically designed for and used solely or principally as parts of compressors are classifiable as compressor parts under the tariff provision applicable to compressors, in accordance with Section Note 2(b) of Section XVI.

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