https://www.taxtmi.com/caselaws?id=40709 Raw die-cast rotors requiring further processing before they could function as motor parts were held not classifiable as electric motors or parts thereof under Tariff Item 30(4). The record showed they were only an intermediate product, not finished rotor assemblies fit for direct use. The assessment and appellate orders were also unsustainable because the authorities did not make an independent determination and instead reproduced prior directions or trade notice language. Classification had to rest on independent quasi-judicial assessment, and the contrary tariff entry adopted by the authorities was set aside. en-us Wed, 29 Aug 1979 00:00:00 +0530 Thu, 13 May 2010 16:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40709 Raw die-cast rotors requiring further processing before they could function as motor parts were held not classifiable as electric motors or parts thereof under Tariff Item 30(4). The record showed they were only an intermediate product, not finished rotor assemblies fit for direct use. The assessment and appellate orders were also unsustainable because the authorities did not make an independent determination and instead reproduced prior directions or trade notice language. Classification had to rest on independent quasi-judicial assessment, and the contrary tariff entry adopted by the authorities was set aside. Case-Laws Central Excise Wed, 29 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40709