2000 (4) TMI 493

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....t. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The dispute involved in the present appeal is the correct classification of parts of generator and transformer. The appellants have claimed that the correct classification of the generator and transformer parts which have been manufactured by them according to the specifications of Railways and which ar....

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....the submissions made by the appellants. The Asstt. Collector has classified the electric motors generator and transformer parts under Tariff Headings 85.03 and 85.04 of the Central Excise Tariff. The above items specifically include parts suitable for use in electric motor, generator and parts of vehicle transformer. Therefore, the classification of the Asstt. Collector is correct. This is also su....

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....s the appeal lacks merit and is rejected." 4. After going through the above reasoning of the Commissioner (Appeals) we do not find any infirmity in the same. A reading of entry Heading 85.03 shows that parts suitable for use solely or principally with the machines of Heading No. 85.01 or 85.02 have to be classified there. Heading 8501.00 covers electric motors and generators. There is no d....