https://www.taxtmi.com/caselaws?id=86257 Rotors and stators manufactured for use in monoblock power-driven pumps were treated as marketable parts assessed on their own merit and classifiable under Heading 85.03 as parts suitable for use solely or principally with electric motors. Their intended use in pumps did not change the tariff position, and the older tariff-based view was not applied because the tariff structure had changed. The exemption claim based on treating the goods as pump parts also failed, since the asserted non-emergence of a separately dutiable electric motor did not displace the classification adopted by the appellate authority. en-us Wed, 16 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86257 Rotors and stators manufactured for use in monoblock power-driven pumps were treated as marketable parts assessed on their own merit and classifiable under Heading 85.03 as parts suitable for use solely or principally with electric motors. Their intended use in pumps did not change the tariff position, and the older tariff-based view was not applied because the tariff structure had changed. The exemption claim based on treating the goods as pump parts also failed, since the asserted non-emergence of a separately dutiable electric motor did not displace the classification adopted by the appellate authority. Case-Laws Central Excise Wed, 16 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86257