https://www.taxtmi.com/caselaws?id=88247 Rotors and stators incorporated into a monobloc centrifugal pump do not become classifiable as an electric motor under Heading 85.01 unless a separately identifiable motor emerges as a distinct commercial product. Although the rotors and stators may be dutiable as motor parts at the stage before assembly, once fixed on the common shaft within the pump the driving mechanism has no independent existence and is not a separable tariff item as an electric motor. On that basis, no further duty was chargeable at the integrated stage, and the Revenue's appeal failed. en-us Tue, 17 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 14:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88247 Rotors and stators incorporated into a monobloc centrifugal pump do not become classifiable as an electric motor under Heading 85.01 unless a separately identifiable motor emerges as a distinct commercial product. Although the rotors and stators may be dutiable as motor parts at the stage before assembly, once fixed on the common shaft within the pump the driving mechanism has no independent existence and is not a separable tariff item as an electric motor. On that basis, no further duty was chargeable at the integrated stage, and the Revenue's appeal failed. Case-Laws Central Excise Tue, 17 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88247