2016 (12) TMI 580

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....ate for appellant Shri.NN Prabhudesai, Supdt. (AR) for respondent ORDER Per Raju 1. The appellant, M/s.Sahwney Kirkwood Pvt. Ltd., are manufacturing commutators. The appellant sought to classify the goods under heading 85.48 while the Revenue sought to classify the same under heading 85.03. The original adjudicating authority as well as the first appellate authority held the goods are ....

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.... various machines and industries like electrical industry, automotive industry and railway industries. She also submitted the Chartered Engineer has certified such uses. Learned Counsel also sought the benefit of cum duty tax calculation. 3. Learned AR relies on the impugned order. Heading 8503 reads as follows: Heading Sub-heading Description of goods Rate of duty 8501 8501.0....

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....have also submitted the definition as it appears in McGrow Hill Professional Science and Technology Encyclopedia: "The part of dc motor or generator which serves the dual function, in combination with brushes of providing an electrical connection between the rotating armature winding and the stationery terminals and of permitting the reversal of the current in the armature windings. For e....

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.... continuous or to have the same direction. It may be attached to the end of the spindle of an electric motor, where a brush is in contact sequentially with the parts of the spindle that conduct current to the different windings of the motor. A perusal of the above definition clearly shows that commutators is a part connecting rotating armature to the stationary terminals. It can be the part eit....