https://www.taxtmi.com/caselaws?id=90356 An assembly of a motor, gear box, brake and brakedrum on a platform was examined for classification as a "geared motor" under Tariff Item 30. The controlling test was whether the product had come into existence as an independent and identifiable commodity in the sense understood in trade and market parlance; mere functional coupling of components was not enough. On the facts, the evidence, tariff explanations and departmental circulars did not establish manufacture of geared motors, so the goods were not classifiable under Tariff Item 30 and were treated as falling outside it, with the duty demand and penalty unsustainable. en-us Tue, 04 Feb 1997 00:00:00 +0530 Wed, 05 Oct 2011 18:02:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90356 An assembly of a motor, gear box, brake and brakedrum on a platform was examined for classification as a "geared motor" under Tariff Item 30. The controlling test was whether the product had come into existence as an independent and identifiable commodity in the sense understood in trade and market parlance; mere functional coupling of components was not enough. On the facts, the evidence, tariff explanations and departmental circulars did not establish manufacture of geared motors, so the goods were not classifiable under Tariff Item 30 and were treated as falling outside it, with the duty demand and penalty unsustainable. Case-Laws Central Excise Tue, 04 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90356