1999 (7) TMI 161

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....SDR, for the Respondent. [Order per : Lajja Ram, Member (T)]. - The appellants, M/s. Shriram Refrigeration Industries were engaged in the manufacture of rotors and stators and gas compressors. They filed a classification list for die-cast rotors, rotors (machined) and stators wounds under sub-heading 8414.91 of the Central Excise Tariff which was approved. They revised their classification u....

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....We find that rotors and stators in these proceedings were meant for compressors and they were specifically designed and were used solely or principally as parts of hermitically sealed compressors. We find that the matter is entirely covered by the Tribunal decision in the case of Quadromatic Engineering Pvt. Ltd. v C.C.E. reported in 1994 (71) E.L.T. 452 (T). The Tribunal had held that rotors and ....