https://www.taxtmi.com/caselaws?id=72406 The appellate tribunal upheld the Central Board of Excise and Customs' decision, rejecting the appeal. The armatures supplied were deemed not exempt under the notification as they were classified as rotors, not qualifying for the exemption for parts of electrical motors. Doubts regarding Shyama Electricals' involvement in manufacturing and lack of clarity further supported the rejection. The case emphasizes the significance of accurate component classification for duty liabilities and exemptions under relevant notifications. en-us Tue, 08 Jul 1986 00:00:00 +0530 Thu, 19 May 2011 12:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72406 The appellate tribunal upheld the Central Board of Excise and Customs' decision, rejecting the appeal. The armatures supplied were deemed not exempt under the notification as they were classified as rotors, not qualifying for the exemption for parts of electrical motors. Doubts regarding Shyama Electricals' involvement in manufacturing and lack of clarity further supported the rejection. The case emphasizes the significance of accurate component classification for duty liabilities and exemptions under relevant notifications. Case-Laws Central Excise Tue, 08 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72406