1994 (8) TMI 126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g 85.01(1) of CTA on the ground that motors they had imported were internally geared motors and since such motors are excluded under Heading 85.01(2) these would fall under the residuary Item No. 85.01(1) of the then existing CTA. 3. The Asstt. Collector held that internally geared can mean only such motors comprising of gears and motors housed in the same casing, not separable and manufactured as one integral unit and, therefore, classified these geared motors under 85.01(2) since the geared motor imported by the appellant are not considered by him as internally geared motors. 4. Collector (Appeals) rejected the contentions of the appellants and held that geared internally means gear fitted inside the motor housing and uphe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Tariff Heading 85.01(1) of CTA. 7. We have given careful consideration to the submissions made by both the sides and perused the records of the case. For the sake of clarity we extract below the then existing Tariff Heading 85.01 :- Electrical goods of the following description : generators, motors, converters (rotary or static) transformer, rectifiers and rectifying apparatus, inductors; (1) Not elsewhere specified (2) Electric motors other than the following : flame proof motors, variable speed commutator motors, internally geared motors, motors designed for use in circuits of 400 volts or above and other motors of rated output 1.5 kilowatts or above, (3) Transformers, other than flame proof whose rated input ....