9911796707
TMI Blog1997 (3) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of wound rotors and stators fixed with the shaft of the pump portion to make the mono block pump. The Revenue had contended that in the manufacture of mono block pump, the electric motor in an identifiable form comes into existence. The respondents, M/s. Saga Electricals (P) Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides. We find that the Asstt. Collector, Central Excise, Division-III, Ahmedabad under his order dated 15-6-1982 had observed that in the case of M/s. Saga Windel Engineers Pvt. Ltd. the electric motor does not come into existence and is not separable easily from the mono block pump. The assessee had sought exemption under Notification, dated 13-4-1988 out the same was denied to them by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to the old Central Excise Tariff when under T.I. 30 electric motors and parts of electric motors and parts of electric motors including rotors and stators were separately classifiable. There was a provision that if rotors and stators after paying duty are used in the manufacture of electric motors then set-off will be available. The respondents had already paid duty as applicable to the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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