https://www.taxtmi.com/caselaws?id=40847 Imported pot motors specially designed for rayon spinning machines, incapable of independent use and functioning only as integral machine parts, were held to fall within the tariff entry for component parts rather than the general entry for electric motors. Classification turned on the dominant character of the goods and the specific coverage of specially shaped essential parts. The Government's contrary classification was treated as perverse and liable to interference in judicial review. The impugned orders were quashed and the countervailing duty collected was directed to be refunded. en-us Thu, 06 Mar 1980 00:00:00 +0530 Sat, 15 May 2010 12:37:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40847 Imported pot motors specially designed for rayon spinning machines, incapable of independent use and functioning only as integral machine parts, were held to fall within the tariff entry for component parts rather than the general entry for electric motors. Classification turned on the dominant character of the goods and the specific coverage of specially shaped essential parts. The Government's contrary classification was treated as perverse and liable to interference in judicial review. The impugned orders were quashed and the countervailing duty collected was directed to be refunded. Case-Laws Central Excise Thu, 06 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40847