https://www.taxtmi.com/caselaws?id=85965 Imported rotor, stator and coil components supplied with other watch movement parts were treated as parts imported in unassembled condition, not as complete electric motors under Chapter 85. The department did not produce evidence to support classification under Heading 8501, and the goods were brought on a common bill of entry with other components rather than as separate finished motors. On the notification issue, the exemption for components of mechanical and quartz analog wrist watches was read as applying to parts used in manufacture of wrist watches, so the Heading 91 condition was not confined in the manner suggested by the department. The goods were therefore eligible for the benefit of Notification No. 43/85. en-us Mon, 04 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 12:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85965 Imported rotor, stator and coil components supplied with other watch movement parts were treated as parts imported in unassembled condition, not as complete electric motors under Chapter 85. The department did not produce evidence to support classification under Heading 8501, and the goods were brought on a common bill of entry with other components rather than as separate finished motors. On the notification issue, the exemption for components of mechanical and quartz analog wrist watches was read as applying to parts used in manufacture of wrist watches, so the Heading 91 condition was not confined in the manner suggested by the department. The goods were therefore eligible for the benefit of Notification No. 43/85. Case-Laws Customs Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85965