https://www.taxtmi.com/caselaws?id=86264 The embedded prime mover portion of a monoblock pump was not classifiable as an electric motor under Heading 85.01 of the Central Excise Tariff. The rotors and stators were fixed on the same shaft as the pump portion and functioned within the monoblock unit, so no electric motor emerged in an identifiable or commercially recognizable form. The tariff classification therefore depended on the actual form in which the component came into existence, and the departmental circular and earlier tariff position were treated as consistent with that approach. On that basis, the prime mover components were not independently classifiable as a motor, and the Revenue's appeals were rejected as without merit. en-us Thu, 24 Oct 1996 00:00:00 +0530 Tue, 16 Aug 2011 17:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86264 The embedded prime mover portion of a monoblock pump was not classifiable as an electric motor under Heading 85.01 of the Central Excise Tariff. The rotors and stators were fixed on the same shaft as the pump portion and functioned within the monoblock unit, so no electric motor emerged in an identifiable or commercially recognizable form. The tariff classification therefore depended on the actual form in which the component came into existence, and the departmental circular and earlier tariff position were treated as consistent with that approach. On that basis, the prime mover components were not independently classifiable as a motor, and the Revenue's appeals were rejected as without merit. Case-Laws Central Excise Thu, 24 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86264