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TMI Blog1979 (8) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... t of Central Excise, Range I (Bom. III), Thana dated 21st August, 1972 and the Order in Appeal dated 15th September, 1974 (Ex F. to the Petition). Under these Orders raw 'Die- Cast Rotors', which are manufactured by the petitioners are classified under Tariff Item 30(4) of the Central Excises and Salt Act, 1944, the First Schedule. Item 30(4) levies ad valorem duty of 20% on electric motors and pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em No. 30(4). Similarly in the Order in Appeal dated 15-9-1974 it has been held that the item manufactured by the petitioners is a final Rotor Assembly because it has cage and stampings and the process of die casting is done in the appellants' factory. This appears to be reproduction of the words used in an earlier trade notice issued in this connection. Hence both these orders are issued without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted as rotors; hence they should not be classified as "rotors" under Item 30(4) of Central Excise Tariff. The respondents are estopped from contending to the contrary. Mr. Bhabha in this connection has relied upon the observations of the Gujarat High Court in Navgujrat Paper Industries v. Superintendent of Central Excise & Anr. reported in 1977 (1) E.L.T. (J 67). The raw die-cast rotors manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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