1981 (3) TMI 82 - CGOVT - Central Excise

Summary

The Government of India considered a case involving the classification of end plates used in the manufacture of fan motors. The petitioners argued that the end plates, made of mild steel, should not be classified as electrical stampings under the Central Excise Tariff. The Government agreed, stating that the end plates do not serve an electrical function and are meant for mechanical protection. Consequently, the revision application was allowed in favor of the petitioners.