https://www.taxtmi.com/caselaws?id=72137 Goods cleared in an unfinished condition were held not to be complete armatures exigible to duty under Item 30(4) of the First Schedule to the Central Excises and Salt Act, 1944. Inspection showed that further processing such as grinding or turning of the commutator and varnishing was necessary before the goods could function as armatures in D.C. motors, and that processing was carried out by buyers after clearance. Because the goods were not fit for use as armatures when removed from the factory, they could not be assessed as finished electric motor parts under the tariff entry. en-us Tue, 11 Jun 1985 00:00:00 +0530 Thu, 12 May 2011 15:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72137 Goods cleared in an unfinished condition were held not to be complete armatures exigible to duty under Item 30(4) of the First Schedule to the Central Excises and Salt Act, 1944. Inspection showed that further processing such as grinding or turning of the commutator and varnishing was necessary before the goods could function as armatures in D.C. motors, and that processing was carried out by buyers after clearance. Because the goods were not fit for use as armatures when removed from the factory, they could not be assessed as finished electric motor parts under the tariff entry. Case-Laws Central Excise Tue, 11 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72137