https://www.taxtmi.com/caselaws?id=42236 Starter armatures were treated as motor vehicle parts because excise classification depends on how goods are understood in trade and commerce, not on technical or dictionary meaning. The Department had to show that they were more appropriately classifiable as parts of electric motors, but the trade evidence indicated that starter armatures are obtained from the automobile spare parts market and are used only in automobile starters. Item 34A, covering parts and accessories of motor vehicles not otherwise specified, therefore applied, and the fact that an armature performs a function connected with an electric motor did not alter its commercial identity as a motor vehicle part. en-us Tue, 16 Jun 1987 00:00:00 +0530 Thu, 10 Jun 2010 10:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42236 Starter armatures were treated as motor vehicle parts because excise classification depends on how goods are understood in trade and commerce, not on technical or dictionary meaning. The Department had to show that they were more appropriately classifiable as parts of electric motors, but the trade evidence indicated that starter armatures are obtained from the automobile spare parts market and are used only in automobile starters. Item 34A, covering parts and accessories of motor vehicles not otherwise specified, therefore applied, and the fact that an armature performs a function connected with an electric motor did not alter its commercial identity as a motor vehicle part. Case-Laws Central Excise Tue, 16 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42236