TaxTMI 
TaxTMI 
TaxTMI 
2023 (9) TMI 1262
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....al combustion piston engine, role of throttle body assembly and idle air control valve ('IACV') and stated inter alia that any two-wheeler running on an internal combustion piston engine requires fuel; the fuel is injected into the engine chamber by an injector and ignited using spark plug; the chemical reaction of combustion of fuel results in movement of piston, viz. mechanical energy; it is trite that the process of combustion also requires air (oxygen); the air flows into the engine chamber through throttle body assembly; throttle body assembly is essentially a valve; the movement of accelerator results in opening or closing of element at pre-determined angles; the opening of element allows the air to the flow through the same into the engine chamber; the greater the acceleration, the higher angle at which element opens; the element is closed when the accelerator is at rest; notably, at the time of starting the two-wheeler and when the two-wheeler is stationery, say at the signal or for a stopover, the accelerator is at rest and element is closed; however, even in this situation the engine is required or remains in operation; the operation of engine implies combustion and movem....
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....able under Tariff Item 8409 91 99, Tariff Item 8409 99 90, Tariff Item 850110 12 or Tariff Item 8481 90 90?" The applicant has also stated to take note of all the entries that arise for classification of the subject goods; the 8 entries which arise for consideration for classification of subject goods are 8409 91 99, 8409 99 90, 8501 10 12, 8501 20 00, 8501 31 12, 8481 90 90, 8714 10 90 and 8714 99 90; the Explanatory Notes to Harmonised System of Nomenclature, [6th Edition (2017), World Customs Organisation] explains the scope of 'electric motors' covered under Heading 8501 as machines for transforming electrical energy into mechanical power; the subject goods uses the electrical energy, i.e. DC current, and convert it into mechanical power, i.e. movement of rotor; the movement of rotor in turn moves the spring-loaded plunger or LACV; there is a clear process of conversion of DC current into desired mechanical movement of machines; thus, the subject goods qualify as electric motors falling under Heading 8501; the Explanatory Notes to Heading 8501 only exclude starter motors for internal combustion engines; these starter motors are specifically covered under Heading 8511 which pro....
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....the stepper motor driver sends a special pulse to the stepper motor for each step; since each pulse causes the motor to rotate a precise angle, typically 1.8°, the motor's position can be controlled without any feedback mechanism; as the digital pulses increases in frequency, the step movement changes into continuous rotation, with the speed of rotation directly proportional to the frequency of the pulses; the Explanatory note of Heading 8501 states that this group also includes-(3) valve actuators, electrical, consisting of any electric motor with reducing gear and drive shaft and in some cases, with various devices (electric starter, transformer, hand-wheel etc.) to operate the valve plug; therefore, the item is classifiable in CTH 8501 10 12 which is a specific heading for stepper motor; this classification is also supported by section Note 2 of Section XVII which states, "2. The expression 'parts' and 'parts and accessories' do not apply to the following articles, whether or not they are identifiable as for the goods of this section :- (f) Electrical machinery or equipment (Chapter 85)"; therefore, the instant stepper motor will be classifiable in CTH 8501 10 12; this class....
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....sp; I note that the concerned Principal Commissioner of Customs, ACC (Import), New Customs House, New Delhi has opined inter alia that the instant stepper motor will be classifiable in CTH 8501 10 12; this classification is also supported by Rule 3(a) of General Rules for Interpretation which states that the heading which provides the most specific description shall be preferred to heading providing a more general description; thus, as the CTH 8501 10 12 has specific description of stepper motor, therefore, the same will prevail and stepper motor will be classifiable in CTH 8501 10 12. 7. I also note that Rule 3 of the General Rules for the Interpretation of Import Tariff provides that, 'when by application of Rule 2(b) or any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows, (a) the heading which provides the most specific description shall be preferred to heading providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those heading....