1999 (4) TMI 245 - AT - Central Excise

Summary

The appellate tribunal classified sleeves used for protecting the shaft in power driven pumps under Tariff Heading 84.13 as part of the pump, not the shaft under Tariff Heading 84.83. The function of sleeves is to protect the shaft, not to partake in its function. The tribunal's decision was supported by a previous judgment. The appeal of the Revenue was rejected.