Classification of Stators & Rotors used in the manufacture of Hermetically sealed Gas Compressors

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....bject : Classification of Stators & Rotors used in the manufacture of Hermetically sealed Gas Compressors. A doubt has been raised regarding classification of stators & rotors used in the manufacture of hermetically sealed gas compressors under Heading 85.03 or Heading 84.14. The point was discussed in West Zone Tariff Conference held in Nov., 1988 at Porbander. The sponsoring CCE, Pune stated t....

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....T.I. 30(D) as parts of electric motors including die cast rotors in view of specific mention therein. However, the classification is equally forceful under both the headings i.e. under 85.03 and 84.14, although it is slightly loaded in favour of H.No. 85.03 since in the case of compressor also an electric motor comes into existence functionally, not in identifiable manner notwithstanding. It was, ....