https://www.taxtmi.com/caselaws?id=83054 Wound stators and rotors specially designed for use in hermetically sealed compressors were classifiable as parts of the compressors, not as parts of electric motors, because they were not used in any separate identifiable motor. Applying Note 2(b) of Section XVI, the Tribunal treated goods designed solely and principally for use in a particular machine as parts of that machine. Trade material, affidavits and certificates did not establish an independent motor, and earlier cases under different tariff regimes were distinguished. en-us Mon, 31 Jan 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83054 Wound stators and rotors specially designed for use in hermetically sealed compressors were classifiable as parts of the compressors, not as parts of electric motors, because they were not used in any separate identifiable motor. Applying Note 2(b) of Section XVI, the Tribunal treated goods designed solely and principally for use in a particular machine as parts of that machine. Trade material, affidavits and certificates did not establish an independent motor, and earlier cases under different tariff regimes were distinguished. Case-Laws Central Excise Mon, 31 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83054