Classification of compressor parts: stators and rotors for hermetic gas compressors are classifiable as compressor parts. Stators and rotors engineered for hermetically sealed gas compressors are parts suitable solely or principally for those compressors and are classifiable under the tariff provision for compressor parts rather than as parts of electric motors; the Board has modified earlier guidance to that effect prospectively and has directed field formations to be informed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of compressor parts: stators and rotors for hermetic gas compressors are classifiable as compressor parts.
Stators and rotors engineered for hermetically sealed gas compressors are parts suitable solely or principally for those compressors and are classifiable under the tariff provision for compressor parts rather than as parts of electric motors; the Board has modified earlier guidance to that effect prospectively and has directed field formations to be informed.
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