1997 (2) TMI 286

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....r the Respondents. [Order per : Shiben K. Dhar, Member (T)]. - The Appellants imported Rotors and Motor case and claimed assessment under Customs Tariff Heading No. 85.01(2) read under Tariff Item 68 of Central Excise Tariff Act for countervailing duty. Assistant Collector held that these components constitute complete motor and therefore exemption cannot be given. Their claim for C.V.D. und....

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....ing under Heading 68 of Central Excise Tariff Act. The explanation to Item 30D of Central Excise Tariff item specifically indicates that this item does not include motors specifically designed for use in gramophone record players. Drawing our attention to the certificate issued by the office of the Development Commissioner, Government of India he submits that they are making micro motors for gramo....

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....tation can be applicable only to the Schedule to the Customs Tariff Act. These cannot be pressed service for interpreting a notification. What was presented for assessment before the Customs authorities admittedly were parts and not complete A.C. Motors. For classification, while the rules of inter- pretation can be pressed into service, for exemption notification only the plain language used ther....