2000 (4) TMI 493

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..... dhwa, Member (J)]. The dispute involved in the present appeal is the correct classification of parts of generator and transformer. The appellants have claimed that the correct classification of the generator and transformer parts which have been manufactured by them according to the specifications of Railways and which are exclusively used in the Railway locomotives are properly classifiable .....

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..... tric motors generator and transformer parts under Tariff Headings 85.03 and 85.04 of the Central Excise Tariff. The above items specifically include parts suitable for use in electric motor, generator and parts of vehicle transformer. Therefore, the classification of the Asstt. Collector is correct. This is also supported by Note 2 of Section XVI of the Tariff. Merely because electric motor, gener .....

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..... ing of the Commissioner (Appeals) we do not find any infirmity in the same. A reading of entry Heading 85.03 shows that parts suitable for use solely or principally with the machines of Heading No. 85.01 or 85.02 have to be classified there. Heading 8501.00 covers electric motors and generators. There is no dispute by the appellants that parts manufactured by them are parts of electric motors and .....

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