1998 (12) TMI 155 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the classification of oil seals and shaft sleeves as parts of power driven pumps under CET sub-heading 8413.00. Oil seals made of rubber are classified under 8413.00, not under Chapter 83. Shaft sleeves prevent wear and tear of shafts and are approved under 8413.00. The Tribunal rejected the Revenue's appeal, affirming the lower authorities' classification and extension of benefits under Notification 155/86 C.E.