https://www.taxtmi.com/caselaws?id=92818 Classification of a composite imported electric vibrator depends on its essential character and principal function. Where vibration is the product's prime function and the electric motor merely provides motive power, the item is machinery of general use under Heading 8479, not an electric motor under Heading 8543.80. HSN explanatory notes place vibrator motors and electromagnetic vibrators under Heading 8479 and exclude them from the electric-motor heading. The electric vibrator is therefore classifiable under Heading 8479.89 of the Customs Tariff and Heading 8479 of the Central Excise Tariff for countervailing-duty purposes. en-us Wed, 17 Nov 1999 00:00:00 +0530 Sat, 05 Nov 2011 12:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92818 Classification of a composite imported electric vibrator depends on its essential character and principal function. Where vibration is the product's prime function and the electric motor merely provides motive power, the item is machinery of general use under Heading 8479, not an electric motor under Heading 8543.80. HSN explanatory notes place vibrator motors and electromagnetic vibrators under Heading 8479 and exclude them from the electric-motor heading. The electric vibrator is therefore classifiable under Heading 8479.89 of the Customs Tariff and Heading 8479 of the Central Excise Tariff for countervailing-duty purposes. Case-Laws Central Excise Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92818