- (1.) The respondent manufactures monobloc pumps. For this purpose it also manufactures stators and rotors which are captively consumed by it in such manufacture. The monobloc pumps were classifiable and in fact classified by the Revenue under Tariff Item 30-A of the First Schedule to the Central Excises and Salt Act, 1944, as it stood prior to its amendment: "Item No. Tariff description Rate of duty 30-A Power-driven pumps (including motor pumps, turbo pumps and monobloc pump sets) for liquids, whether or not fitted with measuring devices. Twenty per cent ad valorem."
(2.) The Revenue Authorities, however, sought to classify the rotors and stators under Tariff Item 30-D. Tariff Item 30 relates to electric motors, all sorts and parts thereof. Sub-items A, B, C and D mention different items falling within this tariff item. As far as Tariff Item 30-D is concerned, it relates to "parts of electric motors including die-cast rotors".
(3.) The Tribunal has found as a fact that the evidence on record showed that the rotors and stators manufactured by the respondent were of a specific design for use in monobloc pumps. It was also recorded that the rotors and stators were not interchangeable and could not be used in electric motors. The Tribunal, accordingly came to the conclusion while reversing the decision of the departmental authorities that the rotors and stators were not parts of any electric motor manufactured by the respondent herein but parts of the monobloc pumps and were, therefore, classifiable under the residuary head of Item 68.;