https://www.taxtmi.com/caselaws?id=43114 Tariff classification of starter armatures for automotive starter motors turned on trade parlance: the market treated starter motors and their parts as automobile ancillaries, not as parts of electric motors. The excise authorities produced no material to show that starter armatures were regarded in trade as electric motor parts, and the trade certificates filed by the manufacturer were not rebutted. On that basis, the burden of proving classification under Item 30, sub-item (4) was not discharged, and the goods were accepted as falling outside that entry; the respondents' classification was upheld. en-us Mon, 21 Oct 1991 00:00:00 +0530 Wed, 16 Jun 2010 11:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43114 Tariff classification of starter armatures for automotive starter motors turned on trade parlance: the market treated starter motors and their parts as automobile ancillaries, not as parts of electric motors. The excise authorities produced no material to show that starter armatures were regarded in trade as electric motor parts, and the trade certificates filed by the manufacturer were not rebutted. On that basis, the burden of proving classification under Item 30, sub-item (4) was not discharged, and the goods were accepted as falling outside that entry; the respondents' classification was upheld. Case-Laws Central Excise Mon, 21 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43114