Rev. Rul. 64-186

A company obtains used armature commutators for automobile starters and generators and restores them to serviceable condition by performing an operation described as `turning down' or `truing' on a lathe. The company sells the restored commutators to its customers. Held , the operation so performed, being primarily for a cleaning purpose, is not such a reboring, machining, rewinding, or comparable major operation within the meaning of section 48.4061(b)-3 of the Manufacturers and Retailers Excise Tax Regulations as to constitute `rebuilding.' Accordingly, the company's sales of the commutators are not subject to the manufacturers excise tax on automobile `parts or accessories' imposed by section 4061(b) of the Internal Revenue Code of 1954.