https://www.taxtmi.com/caselaws?id=91910 Rotors and stators manufactured for hermetically sealed compressors were treated as compressor parts and classified under sub-heading 8414.91 of the Central Excise Tariff. The decisive factor was that the goods were specifically designed for compressors and used solely or principally as their parts, bringing them within Section Note 2(b) of Section XVI. Following the Tribunal's earlier ruling on similar goods, the classification adopted by the revenue authorities was upheld and the challenge failed. en-us Thu, 15 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91910 Rotors and stators manufactured for hermetically sealed compressors were treated as compressor parts and classified under sub-heading 8414.91 of the Central Excise Tariff. The decisive factor was that the goods were specifically designed for compressors and used solely or principally as their parts, bringing them within Section Note 2(b) of Section XVI. Following the Tribunal's earlier ruling on similar goods, the classification adopted by the revenue authorities was upheld and the challenge failed. Case-Laws Central Excise Thu, 15 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91910