https://www.taxtmi.com/caselaws?id=90699 Monobloc pumps manufactured with rotors and stators were not treated as separate electric motors because no independent motor emerged in the course of manufacture. Applying earlier Tribunal decisions and the departmental circular, the goods were held classifiable under Heading 85.03 rather than Heading 85.01. The classification turned on the absence of a distinct electric motor in the finished product, so the tariff entry for electric motors did not apply. en-us Wed, 13 Jan 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90699 Monobloc pumps manufactured with rotors and stators were not treated as separate electric motors because no independent motor emerged in the course of manufacture. Applying earlier Tribunal decisions and the departmental circular, the goods were held classifiable under Heading 85.03 rather than Heading 85.01. The classification turned on the absence of a distinct electric motor in the finished product, so the tariff entry for electric motors did not apply. Case-Laws Central Excise Wed, 13 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90699