Set-off on stampings and laminations denied where stators and rotors were treated as compressor parts, not motor parts.

Set-off of duty on stampings and laminations used to manufacture stators and rotors was unavailable under Notification No. 95/79 because those finished goods had already been classified as compressor parts under sub-heading 8414.91 and not as parts of electric motors. The notification applied only to electric stampings and laminations used in the manufacture of electric motors and their parts, so the claimed inputs fell outside its scope. The assessee was therefore not entitled to the set-off.

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Issues: Whether set-off of duty paid on stampings and laminations used in the manufacture of stators and rotors was available under Notification No. 95/79.

Analysis: The stators and rotors manufactured by the assessee had already been held to be classifiable under sub-heading 8414.91 as parts used in compressors, and therefore they could not be treated as parts of electric motors. The notification granted set-off only for electric stampings and laminations used in the manufacture of electric motors and parts thereof, and the claimed inputs fell outside that scope.

Conclusion: The assessee was not entitled to the set-off under Notification No. 95/79.

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