https://www.taxtmi.com/caselaws?id=43086 The court upheld the classification of rotors and stators as parts of electric motors under Tariff Item No. 30, rejecting the petitioner's claim to classify them under Tariff Item No. 51A as power tools. The court emphasized the clarity of the statutory definition over trade understanding, disregarding personal observations and affidavits presented by the petitioner. Ultimately, the court affirmed the authorities' classification decision under Tariff Item No. 30, declining to intervene through writ jurisdiction. en-us Fri, 26 Jul 1991 00:00:00 +0530 Wed, 16 Jun 2010 10:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43086 The court upheld the classification of rotors and stators as parts of electric motors under Tariff Item No. 30, rejecting the petitioner's claim to classify them under Tariff Item No. 51A as power tools. The court emphasized the clarity of the statutory definition over trade understanding, disregarding personal observations and affidavits presented by the petitioner. Ultimately, the court affirmed the authorities' classification decision under Tariff Item No. 30, declining to intervene through writ jurisdiction. Case-Laws Central Excise Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43086