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

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....y of Finance (Department of Revenue) New Delhi Subject : 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....

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....the erstwhile tariff these goods were being classified under 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 funct....