1999 (1) TMI 126

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..... The short question that arises for consideration in this case is as to whether the monobloc pumps manufactured by the appellants can be considered as electric motors for the purpose of classifying the same under the Heading of 85.01 of the new Central Excise Tariff Act. The appellants have utilised rotors and stators for the manufacture of monobloc pumps. The appellants were issued with show .....

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..... ed by the Hon ble Gujarat High Court in the case of Saga Windel Engineers. He also points out that the Board has issued a Circular No. 147/3/80, dated 4-2-1981, holding that no electric motor comes into existence on the manufacture of monobloc pump. He submits that this circular has also been applied for the classification in the new Tariff. He points out that the Commissioner (Appeals) in number .....

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