2011 (7) TMI 429

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....resident Hon'ble Dr. CHITTARANJAN SATAPATHY, Technical Member  Appearance : Shri V.V.Hariharan, JCDR For the Appellant/s Shri K.S.Venkatagiri, Advocate For the Respondent/s Per Jyoti Balasundaram The appeals of the Revenue challenge the extension of cum duty benefit, in the light of Larger Bench decision in Sri Chakra Tyres. The assessees have filed a cross objection which i....

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....res decision cited supra. 3. As regards classification, we find that wind shield wiper motor consists of a motor fitted with a gear assembly and it is meant to be a part / component of the windscreen wiper. As regards blower motor, it has been built to perform the function of air circulation of taking air from inside or outside the car which clearly brings out that the motor is built up with pa....