https://www.taxtmi.com/caselaws?id=361314 The tribunal classified the imported DC motors under tariff item 8501 3119, considering their essential character and principal function as electric motors. The appeal was allowed, setting aside the impugned order and emphasizing the significance of these factors in determining classification and eligibility for exemptions under relevant notifications. en-us Tue, 20 Mar 2018 00:00:00 +0530 Tue, 19 Mar 2019 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361314 The tribunal classified the imported DC motors under tariff item 8501 3119, considering their essential character and principal function as electric motors. The appeal was allowed, setting aside the impugned order and emphasizing the significance of these factors in determining classification and eligibility for exemptions under relevant notifications. Case-Laws Customs Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361314