1999 (8) TMI 319

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..... this appeal, filed by M/s. Kirloskar Brothers Ltd., is whether the set off of duty paid on stampings and laminations used in the manufacture of stators and rotors, is available under Notification No. 95/79, dated 1-3-1979 or not. 2. When the matter was called, no one was present on behalf of the appellants, who have requested under their letter dated 4-8-1999, to decide the matter on merits. We .....

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..... considering the submissions of both the sides, we find that stators and rotors, manufactured by them and used in the manufacture of compressors had been held to be classifiable under sub-heading 8414.91 by the Tribunal in the decision referred to above and as such these cannot be called parts of electric motors. Notification 95/79 provides set off of the duty paid on electric stampings and lamina .....

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