https://www.taxtmi.com/caselaws?id=109686 The Tribunal allowed the Revenue's appeal, affirming the classification of Die Cast Rotors and Stators under Heading No. 85.03. The Collector (Appeals) was found to have erred in his decision, leading to the setting aside of his order. The Tribunal emphasized the marketability of the items and their classification under the specific tariff heading for parts suitable for use with electric motors, despite being designed for power-driven pumps. Previous decisions supported this classification, reinforcing the Tribunal's ruling in favor of the Revenue. en-us Wed, 25 Sep 1996 00:00:00 +0530 Wed, 11 Apr 2012 13:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109686 The Tribunal allowed the Revenue's appeal, affirming the classification of Die Cast Rotors and Stators under Heading No. 85.03. The Collector (Appeals) was found to have erred in his decision, leading to the setting aside of his order. The Tribunal emphasized the marketability of the items and their classification under the specific tariff heading for parts suitable for use with electric motors, despite being designed for power-driven pumps. Previous decisions supported this classification, reinforcing the Tribunal's ruling in favor of the Revenue. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109686