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TMI Blog1986 (7) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... s from Shyama Electricals and sold 7050 of these to the Railways. The central excise officers made inquiries in April 1975 and were told that they purchased the armatures from Shyama Electricals. It is said that this Shyama Electricals firm went out of the business and closed their factory around February 1975. In the proceedings against Raka Electricals the Central Excise issued a demand for Rs. 61,299.75 on 7050 armatures which had been removed without payment of duty. 3. The defence of the notice receivers was that Shyama Electricals existed at the address given by them from September 1973 to 18-2-1975 and that therefore it was Shyama Electricals who manufactured the 7050 armatures and not the appellants, and therefore the duty liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Graw Hill Dictionary of Scientific and Technical Terms. II edition by Mc Graw Hill Book Company]. That part of an electric rotating machine that includes the main current carrying winding in which the electromotive force produced by magnatic flux rotation is induced; it may be rotating or stationary. 7. It is clear from the above that an armature is not antonymous with the rotor nor is a rotor antithetical to an armature. It is dependent on the construction of the device or machinery, but as a general rule, the armature is the current carrying winding that moves in a magnetic field to produce the electricity which, in the generator is carried from the machines by contact brushes etc. The magnetic field is created when the armature windi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and generator is the way in which they are used or in the direction of energy conversion, i.e. electrical to mechanical for the motor and mechanical to electrical for the generator. [page 20-1] 9. The learned counsel for M/s. Raka Electricals was mistaken in his submission that alternating current motors have no armatures but only electrical laminations. The following paragraph in the same book will clear this point : An alternating current generator consists principally of a magnetic circuit dc field winding, ac armature winding and mechanical structure including cooling and lubricating system. The magnetic circuit and field windings are arranged so that, as the machine rotates the magnetic flux linking the armature winding changes cy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e put to work. There is no rule that only the inner component must rotate; in certain construction the outer device rotates and this rotating part is the rotor. There is no rule that only a dc motor should have a commutator; ac motors can also carry commutators since the presence of a commutator bring certain desirable properties in electrical induction. Nor is there any rule that only the alternating current device must have a rotor. All devices whether generators or motors, whether alternating current or direct current, have a rotor and a stator; otherwise the principle of electromagnetic induction simply cannot come into operation. And there is no rule that a rotor cannot have an armature windings. 12. The samples produced by the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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