KIRLOSKAR BROTHERS LTD Vs. COLLECTOR OF C. EX.

JUDGEMENT

(1.) THE issue involved in this appeal, filed by M/s. Kirloskar Brothers Ltd., is whether the set off of duty paid on stampings and laminations used in the manufacture of stators and rotors, is available under Notification No. 95/79, dated 1 -3 -1979 or not.

(2.) WHEN the matter was called, no one was present on behalf of the appellants, who have requested under their letter dated 4 -8 -1999, to decide the matter on merits. We, therefore, heard Shri Ashok Kumar, ld. JDR and perused the records. Ld. DR submitted that Notification No. 95/79 provides a set off of duty paid on stampings and laminations if they are used in the manufacture of electric motors, all sorts, and parts thereof. As these stators and rotors are used by them in the manufacture of compressors, the benefit of notification is not available. The Tribunal in the case of Quadromatic Engg. Pvt. Ltd. v. C.C.E., Pune reported in 1994 (71) E.L.T. 452 (Tribunal) has held that rotors and stators having been specifically designed and solely and principally used as parts of hermetically sealed compressors are classifiable under sub -heading 8414.91 of the Schedule to the Central Excise Tariff Act in view of Note 2(b) of Section XVI of the Tariff.

(3.) AFTER considering the submissions of both the sides, we find that stators and rotors, manufactured by them and used in the manufacture of compressors had been held to be classifiable under sub -heading 8414.91 by the Tribunal in the decision referred to above and as such these cannot be called parts of electric motors. Notification 95/79 provides set off of the duty paid on electric stampings and laminations only in respect of final goods, namely, electric motors, all sorts and parts thereof. In view of this position, we do not find any infirmity in the impugned order passed by the Collector of Central Excise (Appeals), and accordingly, reject the appeal filed by the appellants.