https://www.taxtmi.com/caselaws?id=164977 Fan covers and terminal boxes specially manufactured for use in monoblock pump sets below 10 horse power were treated as accessories of the pump set, not as accessories of the electric motor. The court held that the motor formed an integral and inseparable part of the monoblock pump set in that context, so the goods contributed to the protection, convenience and safety of the pump set itself. A specific tariff entry covering pumping sets and their accessories therefore governed the classification, and the general entry for electrically worked machines and their parts and accessories did not apply. The goods were classified under Entry 89 of the First Schedule. en-us Fri, 28 Aug 2009 00:00:00 +0530 Sat, 01 Nov 2014 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164977 Fan covers and terminal boxes specially manufactured for use in monoblock pump sets below 10 horse power were treated as accessories of the pump set, not as accessories of the electric motor. The court held that the motor formed an integral and inseparable part of the monoblock pump set in that context, so the goods contributed to the protection, convenience and safety of the pump set itself. A specific tariff entry covering pumping sets and their accessories therefore governed the classification, and the general entry for electrically worked machines and their parts and accessories did not apply. The goods were classified under Entry 89 of the First Schedule. Case-Laws VAT and Sales Tax Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164977