2003 (9) TMI 83

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....anufactures stators and rotors which are captively consumed by it in such manufacture. The monobloc pumps are classifiable and in fact classified by the Revenue under Tariff Item 30A of the 1st Schedule to the Central Excises and Salt Act, 1944, as it stood prior to its amendment. "Item No. Tariff Description Rate of duty 30A Power driven pumps (including motor pumps, turbo pumps an....

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....the conclusion while reversing the decision of the departmental authorities that the rotors and stators were not parts of any electric motor manufactured by the respondent herein but parts of the monobloc pumps and were therefore classifiable under the residuary head of Item 68. 4.The departmental authorities had proceeded on the basis of the notice issued on 1-5-81 being Notice No. 110/81, the....

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....not separable from the monobloc pumps it cannot be classified as an electric motor under Tariff Item No. 30; and (2) even though the motors cannot be classified as electric motor, the rotors and stators which form part of the monobloc pumps would be classified as parts of electric motors. We find the trade notice singularly illogical. Where no electric motor comes into existence for the purpose of....