https://www.taxtmi.com/caselaws?id=83554 Imported electric motors were not internally geared motors because the tariff expression was construed in its ordinary meaning as a motor and gear combined within the same casing as an integral unit. Where the motor and gear were separate and connected only by a metal strap, the goods did not fall outside Heading 85.01(2). In a taxing statute, tariff language must be applied as written, with no resort to equity or intendment when the wording is plain. The goods were therefore correctly classified under Heading 85.01(2). en-us Mon, 22 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83554 Imported electric motors were not internally geared motors because the tariff expression was construed in its ordinary meaning as a motor and gear combined within the same casing as an integral unit. Where the motor and gear were separate and connected only by a metal strap, the goods did not fall outside Heading 85.01(2). In a taxing statute, tariff language must be applied as written, with no resort to equity or intendment when the wording is plain. The goods were therefore correctly classified under Heading 85.01(2). Case-Laws Customs Mon, 22 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83554