https://www.taxtmi.com/caselaws?id=40988 Mild steel end plates used in stators and rotors for mechanical protection were held not to be electrical stampings under Tariff Item 28A of the Central Excise Tariff. They were made of M.S. sheets, used only to protect and hold the stator and rotor components, and did not perform any electrical function, act as laminations, or form part of the magnetic circuit. Because they were distinct from silicon steel stampings meant for electrical equipment, the disputed classification was rejected. The revision application succeeded, and the duty demand based on that classification could not stand. en-us Mon, 30 Mar 1981 00:00:00 +0530 Wed, 19 May 2010 11:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40988 Mild steel end plates used in stators and rotors for mechanical protection were held not to be electrical stampings under Tariff Item 28A of the Central Excise Tariff. They were made of M.S. sheets, used only to protect and hold the stator and rotor components, and did not perform any electrical function, act as laminations, or form part of the magnetic circuit. Because they were distinct from silicon steel stampings meant for electrical equipment, the disputed classification was rejected. The revision application succeeded, and the duty demand based on that classification could not stand. Case-Laws Central Excise Mon, 30 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40988