https://www.taxtmi.com/caselaws?id=335935 The Tribunal classified commutators under heading 85.03 instead of 85.48, based on their direct relation to providing current to a motor or drawing electric current from a generator, regardless of their ultimate use in various industries. The appellant's reliance on legal precedents allowed for the calculation of demand on a cum duty basis, leading to a partial success in the appeal. The judgment was pronounced on 01/12/16, with the classification of commutators under heading 85.03 being the key issue addressed. en-us Thu, 01 Dec 2016 00:00:00 +0530 Fri, 05 Jan 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335935 The Tribunal classified commutators under heading 85.03 instead of 85.48, based on their direct relation to providing current to a motor or drawing electric current from a generator, regardless of their ultimate use in various industries. The appellant's reliance on legal precedents allowed for the calculation of demand on a cum duty basis, leading to a partial success in the appeal. The judgment was pronounced on 01/12/16, with the classification of commutators under heading 85.03 being the key issue addressed. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335935