https://www.taxtmi.com/caselaws?id=74406 Imported twin fan units, already accepted for customs classification as component parts of electric motors under Heading 85.01(1) and covered by Notification No. 37/79, were treated as assessable under Tariff Item 33(2) of the Central Excise Tariff for countervailing duty. Because the goods were specially designed for fitting into the motors in accordance with adopted drawings, the customs classification basis was followed for countervailing duty assessment rather than Tariff Item 33(3). The assessee's claim was therefore upheld. en-us Fri, 01 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 16:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74406 Imported twin fan units, already accepted for customs classification as component parts of electric motors under Heading 85.01(1) and covered by Notification No. 37/79, were treated as assessable under Tariff Item 33(2) of the Central Excise Tariff for countervailing duty. Because the goods were specially designed for fitting into the motors in accordance with adopted drawings, the customs classification basis was followed for countervailing duty assessment rather than Tariff Item 33(3). The assessee's claim was therefore upheld. Case-Laws Customs Fri, 01 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74406