https://www.taxtmi.com/caselaws?id=207605 Cum-duty benefit was upheld on re-determination of value following the Larger Bench ruling in Sri Chakra Tyres, because the Revenue relied only on a review petition that had already been dismissed. The classification dispute was resolved by applying Note 2(b) of Section XVI: wind shield wiper motors and blower motors, being specially designed automotive components with specific functional features, were treated as outside Chapter Heading 85.01 as simple electric motors and within the departmental classification under Chapter Heading 85.12 and Sub-heading 8543.90. The ratio emphasises functional character and chapter notes over a broad motor description. en-us Tue, 05 Jul 2011 00:00:00 +0530 Sat, 04 Jan 2014 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207605 Cum-duty benefit was upheld on re-determination of value following the Larger Bench ruling in Sri Chakra Tyres, because the Revenue relied only on a review petition that had already been dismissed. The classification dispute was resolved by applying Note 2(b) of Section XVI: wind shield wiper motors and blower motors, being specially designed automotive components with specific functional features, were treated as outside Chapter Heading 85.01 as simple electric motors and within the departmental classification under Chapter Heading 85.12 and Sub-heading 8543.90. The ratio emphasises functional character and chapter notes over a broad motor description. Case-Laws Central Excise Tue, 05 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207605