Search Results Page

Search Results

1 - 3 of 3 (0.28 seconds)
Documents citing Windel Submersible Pvt. Ltd. vs Union Of India (Uoi) on 7 September, 1988

M/S. Karnataka Power Corporation Ltd vs Cc, Chennai on 2 March, 2016

6. In our considered view that Note 2 (b) is the relevant note suitable for the present case as the goods are not general parts or insulating materials as per the invoices and the catalogues it is established that these stators are particularly meant for generators only. The Honble High Court of Gujarat in the case of Windel Submersible Pvt. Ltd. Vs. UOI (supra) clearly settled the issue that rotors and stators used in monoblock pump which are suitable for electric motors are classifiable under 8503, which has been followed by the Tribunal in the case of Sharp Industries Vs. CCE (supra).
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 4 - Full Document

Karnataka Power Corporation Limited vs Commissioner Of Customs on 14 September, 2022

6.In our considered view that Note 2(b) is the relevant note suitable for the present case as the goods are not general parts or insulating materials as per the invoices and the catalogues it is established that these stators are particularly meant for generators only. The Hon’ble High Court of Gujarat in the case of Windel Submersible Pvt. Ltd. Vs. UOI (supra) clearly settled the issue that rotors and stators used in monoblock pump which are suitable for electric motors are classifiable under 8503, which has been followed by the Tribunal in the case of Sharp Industries Vs. CCE (supra).
Madras High Court Cites 6 - Cited by 6 - A Sumanth - Full Document

Quadromatic Engg. Pvt. Ltd. vs Collector Of Central Excise on 31 January, 1994

He submitted that this order had been again relied in the case of Saga Windel Engineers (P) Ltd. v. Collector of Central Excise, Ahmedabad in Order No. 159/88-Bl. The Hon'ble Gujarat High Court had confirmed this order in the case of Windel Submersible Pvt. Ltd. v. Union of India as reported in 1992 (61) E.L.T. 421; wherein the Hon'ble High Court had held that the rotors and stators are parts of electric motor even if they are housed in a common casing. The ld. Counsel on a query admitted that the controversy before the Tribunal as well as before the Gujarat High Court was with regard to the rotors and stators are to be considered as parts of electric motors falling under Tariff Item 30A or to be classified as power pump under Tariff Item 68 which had been exempted from duty. However, the ld. Sr. Counsel argued that so long as technically and in Trade, Hermetic Electric Motors have been recognized and these rotors and stators are utilised for such a Hermetic Electric Motors, they are required to be classified as parts of electric motor only.
Customs, Excise and Gold Tribunal - Delhi Cites 3 - Cited by 2 - Full Document
1