https://www.taxtmi.com/caselaws?id=82660 A declaration describing electric motors under Tariff Heading 8501 was not, by itself, a sufficient MODVAT declaration for valve actuators composed of an electric motor and gearing mechanism. Under Rule 57G, the declaration must clearly communicate the nature of the inputs, and electric motors and valve actuators are distinct commodities. A separate declaration under Heading 85.43 appeared more appropriate for actuators, but the record did not clearly establish whether it was filed before receipt of the goods or whether it covered the relevant period. The matter was therefore remanded for de novo consideration of the effect and timing of that declaration. en-us Wed, 04 Aug 1993 00:00:00 +0530 Wed, 06 Jul 2011 16:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82660 A declaration describing electric motors under Tariff Heading 8501 was not, by itself, a sufficient MODVAT declaration for valve actuators composed of an electric motor and gearing mechanism. Under Rule 57G, the declaration must clearly communicate the nature of the inputs, and electric motors and valve actuators are distinct commodities. A separate declaration under Heading 85.43 appeared more appropriate for actuators, but the record did not clearly establish whether it was filed before receipt of the goods or whether it covered the relevant period. The matter was therefore remanded for de novo consideration of the effect and timing of that declaration. Case-Laws Central Excise Wed, 04 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82660