TaxTMI 
TaxTMI 
1995 (4) TMI 60
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....n that the appellants should re-submit the same after classifying the self starter motor under Tariff Item 30 as electric motor. On 13th July, 1981, the appellants resubmitted the Classification List, under protest, as directed by the Assistant Collector. On 20th August, 1981, the Assistant Collector vacated the protest lodged by the appellants and approved the Classification List showing the self starter motor under Tariff Item 30. On 13th November, 1981, the appellants being aggrieved by the order dated 20th August, 1981, passed by the Assistant Collector, filed an appeal before the Collector of Central Excise (Appeals), Madras. That appeal was dismissed on 27th February, 1982. Thereafter, the appellants filed a revision petition before the Additional Secretary to the Government of India, Ministry of Finance, Department of Revenue. That revision petition was transferred to the Tribunal and was heard as an appeal under Section 35P(2) of the Act. By order dated 24th September, 1987, the Tribunal dismissed the appeal and upheld the view of the lower authorities that the self starter manufactured by the appellants is liable to be taxed under Tariff Item 30 being an electric motor. ....
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....he self starter motor manufactured by the appellants but it is electric motor with something else and that something else together with the electric motor makes it the self starter motor. Its purpose is to touch and to emit electrical energy for a split-second and which through the help of solenoid ultimately rotates the iron core shaft and the plate behind it which cranks the engine, completes its function and goes back to its original position. Therefore, self starter motor is not electric motor as such but something more vital or at least equally vital added to it that takes it out of the entry of electric motor mentioned in Tariff Item 30. 5. In this connection, it will be useful for us to have a look at Tariff Item 30 as applicable at the relevant time which reads as under :- "Item No. 30 — Electric Motors Item No. Tariff Description Rate of duty (1) (2) (3) 30. Electric motors, all sorts and parts thereof, namely :- Motors which operate on alternating current -A. 1. Single phase motors Twenty per cent ad alorem. (i) for rated output not exceeding. Three phase motors - intermittent rated continuous rating or....
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....ed are series wound and short time rated, that is, the windings of the rotor and stater are electrically connected in series, and the motor is designed to produce a high power output for a short period of time without exceeding a specified temperature. The series winding characteristics give the starter the large initial torque (turning force) it requires to overcome the static INERTIA and FRICTION of the engine, and to accelerate it up to speed in the shortest possible time to avoid too heavy a drain on the battery. The starter is a dead weight while the engine is running, and so it must be as light and small as possible. To achieve this the starters are short time rated at two or three minutes : if a starter motor was required to deliver its maximum power over longer periods of time it would have to be bigger and heavier to avoid overheating. The starter requires a heavy current to operate it. This is of the order of 150 amps on a medium sized CAR and 1000 amps on the very big COMMERCIAL VEHICLES. The switching of this current is accomplished by means of a RELAY or SOLENOID operating a set of electrical contacts. The relay or solenoid in its turn is operated by a switch whi....
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....holding' coil, are mounted on top of the starter motor with a plunger running through the inside of both (thus operating in the region where the field strength is uniform and at a maximum). One end of the plunger is attached to a lever which engages and disengages the starter motor pinion with the flywheel. The other end of the plunger is connected to a switch. When the ignition switch is turned, the `draw-in' coil is energized and the plunger is drawn to the right, thus engaging the starter motor with the flywheel. When the plunger makes contact with the switch the `holding' coil and the starter motor are energized and the `draw-in' coil is short circuited. This is because the `draw-in' coil drains more power from the battery than is needed to just hold the plunger in position, and this power is now required to turn the starter motor. After the engine has started, the ignition switch is released, the `holding' coil is de-energized and a spring returns the plunger to its original position, thus disengaging the starter motor from the flywheel." 8. In view of the meanings of the terms "solenoid", "applications" and "starter", as found in the said dictionary for which no excepti....