Century Spinning And Manufacturing ... vs Union Of India on 30 June, 1979
In support of their submissions, the appellants have cited the decision of the Delhi High Court in the case of.Century Spinning and Manufacturing Co. Ltd. v. Union of India (1980 ELT 721). We/ find in that case it was held that the product imported was pot motors which could not be used independently as electric motors but only used as component parts of spinning machines. It was, therefore, held that such imports were classified under heading 72(3) of ICT as component parts of machines and not under 73(21) as electric motors all sorts and parts thereof. We do not think that the decision in the Century Spinning and Manufacturing Co. Ltd., can afford guidance in this matter for the reason that in that case it was shown that pot motors had been given a special shape and design for the purpose of collecting yarn and giving a twist to it on the spinning machine. They were, in fact, integral component parts of the spinning machines and could not be used outside the rayon spinning machines. It has been argued before us in the present case that the wiper motors that are being imported are integral part of a machine in such a way that they do not have an independent identity outside the machine. In fact, they function, as separate parts of the wiper assemblies. What is more, it has not been argued before us that these motors have been given special shape or design for use exclusively in wiper systems and that they cannot be used for any other purposes.