2011 (7) TMI 429

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of taking air from inside or outside the car which clearly brings out that the motor is built up with particular features which link up the motor with the characteristics of performing the function of air circulation - Both are therefore not simple prime movers in order to justify classification under Chapter Heading 85.01 - On an application of Note 2(b) of Section XVI, they will fall for cla .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal, challenging the classification of Wind Shield Wiper Motor and Blower Motor under Chapter Heading 85.12 as they claim that both are motors falling for classification under Chapter Heading 85.01 as electric motors. 2. We have heard both sides. The only ground of the Revenue is that the department has filed review petition against the apex court's decision reported in 2002 (142) ELT A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... link up the motor with the characteristics of performing the function of air circulation. Both are therefore not simple prime movers in order to justify classification under Chapter Heading 85.01. On an application of Note 2(b) of Section XVI, they will fall for classification adopted by the department namely Chapter Heading 85.12 as parts of windscreen wiper and under Chapter sub-heading 8543.90 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X