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TMI Blog2016 (12) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ailway engines, etc. In the process, the commutators does not become part of electric appliances or locomotive. The commutators remain a part of motor, which in turn is used as a component of other machine. In view of the above, the correct classification of commutators is 85.03 - the appellants are entitled to calculation of demand cum duty basis. Appeal allowed - decided partly in favor of appellant. - Appeal No. E/810/07 - Order No. A/94204/16/EB - Dated:- 1-12-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Ms.Anjali Hiarawat, Advocate for appellant Shri.NN Prabhudesai, Supdt. (AR) for respondent ORDER Per Raju 1. The appellant, M/s.Sahwney Kirkwood Pvt. Ltd., are manufacturing comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8501 8501.00 Electric motors and generators (excluding generating sets) 25% 8502 8502.00 Electric generating sets and rotary convertors 15% 8503 8503.00 Parts suitable for use solely or principally with the machines of heading 8501 or 8502 20% 8548 8548.00 Electrical parts of machinery or apparatus not specified or included elsewhere in this chapter 15% In the appeal papers, the appellants have submitted the definition of commutators, as it appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made to be continuous or to have the same direction. It may be attached to the end of the spindle of an electric motor, where a brush is in contact sequentially with the parts of the spindle that conduct current to the different windings of the motor. A perusal of the above definition clearly shows that commutators is a part connecting rotating armature to the stationary terminals. It can be the part either motor or generator depending on the intended use. Such motors can be used and is in fact are used in all industries, like railway, automobiles, etc. The function of commutators is directly related to providing current to a motor or to draw electric current from a generator. The said motor can be used as a component of any other equipm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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