https://www.taxtmi.com/caselaws?id=43355 Rotors and stators manufactured for use in monoblock pumps were treated as component parts classifiable under Tariff Item 30D, not Tariff Item 30A. The classification dispute was already concluded against the revenue in connected excise proceedings, so the department could not issue contrary show cause notices on the same goods and duty basis. The text also notes that, under the post-1 March 1986 tariff structure, rotors and stators suitable for use with electric motors would fall under Heading 85.03. On that reasoning, the impugned notices were held unsustainable and were quashed. en-us Wed, 07 Sep 1988 00:00:00 +0530 Thu, 17 Jun 2010 15:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43355 Rotors and stators manufactured for use in monoblock pumps were treated as component parts classifiable under Tariff Item 30D, not Tariff Item 30A. The classification dispute was already concluded against the revenue in connected excise proceedings, so the department could not issue contrary show cause notices on the same goods and duty basis. The text also notes that, under the post-1 March 1986 tariff structure, rotors and stators suitable for use with electric motors would fall under Heading 85.03. On that reasoning, the impugned notices were held unsustainable and were quashed. Case-Laws Central Excise Wed, 07 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43355