https://www.taxtmi.com/caselaws?id=85947 Techogenerator assemblies, excitation coils and eddy current clutches were held classifiable under Tariff Item 68 rather than as parts of electric motors under Tariff Item 30D. The determining factor was that the goods were cleared separately and had independent industrial uses, including adjustable speed drives, speed transducers and position sensing. Although they could be used with induction motors and eddy current drives, they were not shown to be primarily or principally essential parts of electric motors in the form in which they were assessed. The departmental appeal succeeded, the appellate order was reversed, and the original classification was restored. en-us Tue, 08 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 11:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85947 Techogenerator assemblies, excitation coils and eddy current clutches were held classifiable under Tariff Item 68 rather than as parts of electric motors under Tariff Item 30D. The determining factor was that the goods were cleared separately and had independent industrial uses, including adjustable speed drives, speed transducers and position sensing. Although they could be used with induction motors and eddy current drives, they were not shown to be primarily or principally essential parts of electric motors in the form in which they were assessed. The departmental appeal succeeded, the appellate order was reversed, and the original classification was restored. Case-Laws Central Excise Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85947