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of <h1>Stampings and Laminations for Electric Motors Now Exempt Under Central Excise Notification No. 64/86.</h1> The circular addresses the classification of stampings and laminations under Central Excise Notification No. 64/86. Initially, these items were not exempted as per a previous circular. However, the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) ruled that stampings and laminations used in electric motors, rotors, or stators, which are components of power-driven pumps, are eligible for exemption. The Central Board of Excise & Customs has accepted this judgment, leading to the withdrawal of the earlier circular that denied such exemptions.
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