https://www.taxtmi.com/caselaws?id=46678 Rotors and stators specially manufactured for captive use in monobloc pumps were treated as residuary goods because they were not interchangeable with, or usable as, parts of electric motors. The trade notice could not justify classification under the electric motor entry where no identifiable electric motor came into existence as a separate article. As the tariff then did not contain a specific item for parts of monobloc pumps, residuary classification applied instead of Tariff Item 30D. The discussion states that the Revenue's challenge to the Tribunal's classification view failed and the appeals were dismissed. en-us Wed, 03 Sep 2003 00:00:00 +0530 Tue, 29 Apr 2014 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46678 Rotors and stators specially manufactured for captive use in monobloc pumps were treated as residuary goods because they were not interchangeable with, or usable as, parts of electric motors. The trade notice could not justify classification under the electric motor entry where no identifiable electric motor came into existence as a separate article. As the tariff then did not contain a specific item for parts of monobloc pumps, residuary classification applied instead of Tariff Item 30D. The discussion states that the Revenue's challenge to the Tribunal's classification view failed and the appeals were dismissed. Case-Laws Central Excise Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46678