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of <h1>Tribunal rejects duty set-off for manufacturing parts not used in electric motors.</h1> The appeal by M/s. Kirloskar Brothers Ltd. was rejected by the Tribunal as duty set off on stampings and laminations used in manufacturing stators and ... Set off of duty The appeal by M/s. Kirloskar Brothers Ltd. questioned the availability of duty set off on stampings and laminations used in manufacturing stators and rotors under Notification No. 95/79. The Tribunal ruled that as stators and rotors were used in making compressors, not electric motors, the set off was not applicable. The appeal was rejected based on this classification.
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