https://www.taxtmi.com/caselaws?id=102198 Duty could not be demanded on rotors and stators used in monoblock pumps on the footing that they were separately identifiable electric motors or a distinct driving mechanism. The Tribunal found that the electric motor did not emerge in an identifiable or separable form within the monoblock pump, and that the casing and shaft were common to both the pump and the rotors and stators. Relying on departmental clarification, trade notice, and prior Tribunal rulings, it held that classification under Tariff Item 30 was not warranted where the components were not separately identifiable as electric motors in the assembled pump. en-us Thu, 05 Jun 1997 00:00:00 +0530 Tue, 14 Feb 2012 10:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102198 Duty could not be demanded on rotors and stators used in monoblock pumps on the footing that they were separately identifiable electric motors or a distinct driving mechanism. The Tribunal found that the electric motor did not emerge in an identifiable or separable form within the monoblock pump, and that the casing and shaft were common to both the pump and the rotors and stators. Relying on departmental clarification, trade notice, and prior Tribunal rulings, it held that classification under Tariff Item 30 was not warranted where the components were not separately identifiable as electric motors in the assembled pump. Case-Laws Central Excise Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102198