https://www.taxtmi.com/caselaws?id=92818 Classification of a composite imported article turns on its principal function. An electric vibrator whose essential purpose is vibration, with the motor serving only as the prime mover, is not classifiable as an electric motor simpliciter under Heading 8543.80. Reliance on the HSN explanatory notes supported classification of vibrator motors and electro-magnetic vibrators under Heading 8479 and exclusion from Heading 85.01. On that basis, the article was classified under Heading 8479.89 of the Customs Tariff Act and Heading 8479 of the Central Excise Tariff Act 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 article turns on its principal function. An electric vibrator whose essential purpose is vibration, with the motor serving only as the prime mover, is not classifiable as an electric motor simpliciter under Heading 8543.80. Reliance on the HSN explanatory notes supported classification of vibrator motors and electro-magnetic vibrators under Heading 8479 and exclusion from Heading 85.01. On that basis, the article was classified under Heading 8479.89 of the Customs Tariff Act and Heading 8479 of the Central Excise Tariff Act for countervailing duty purposes. Case-Laws Central Excise Wed, 17 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92818