1997 (3) TMI 240

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....he Respondents. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue, the matter relates to the classification of wound rotors and stators fixed with the shaft of the pump portion to make the mono block pump. The Revenue had contended that in the manufacture of mono block pump, the electric motor in an identifiable form comes into existence. The respondents, M/s. ....

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....tion and thought to the submissions made by both the sides. We find that the Asstt. Collector, Central Excise, Division-III, Ahmedabad under his order dated 15-6-1982 had observed that in the case of M/s. Saga Windel Engineers Pvt. Ltd. the electric motor does not come into existence and is not separable easily from the mono block pump. The assessee had sought exemption under Notification, dated 1....

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....able and separable manner. 3. The matter relates to the old Central Excise Tariff when under T.I. 30 electric motors and parts of electric motors and parts of electric motors including rotors and stators were separately classifiable. There was a provision that if rotors and stators after paying duty are used in the manufacture of electric motors then set-off will be available. The responde....