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TMI Blog1994 (12) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... from wear and tear and that it is a part of the pump and not that of a shaft. I am, therefore in respectful agreement with the order-in-appeal passed by my learned predecessor vide his order-in-appeal No. P-228/1992 dated 18-6-1992 and hold that the sleeve should be considered as a part of the pump and not as the part of the shaft. The appeal is therefore admitted and the order passed by the Asstt. Collector is set aside. 2. Briefly stated the facts of the case are that M/s. Kirloskar Bros. Ltd. are engaged in the manufacture of P.D. Pumps, Valves and Machine Tools and parts thereof covered under Heading Nos. 84.13, 84.81, 84.60 to 84.65 of the Central Excise Tariff Act, 1985. On 20-3-1990 appellants filed their revised classification l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-heading 84.83, the Transmission Shafts (including Cam Shafts) and Cranks; Bearing Housings and Plain Shaft Bearings; Gears and Gearing; Ball Screws; Gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) the ld. SDR submitted that the description clearly includes parts of Shaft and since Sleeves are parts of shafts therefore they are classifiable under Chapter Sub-heading 84.83. Reiterating the findings of the ld. Asstt. Collector the ld. SDR prayed that the order passed by the Collector (Appeals) may be set aside. 5. From the records, we find that there is a request from the respondents to consider their case on merits. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9. On a close examination of the description of the goods covered by the two competing entries we find that Chapter sub-heading 84.13 does not appear to cover parts thereof. However, Note 2 of Section XVI provides :- Subject to Note 1 of this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of Heading No. 84.84, 85.46 or 85.47 are to be classified according to the following rules :- (a)................. (b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of Heading No. 84.79 or Heading No. 84.43) are to be classified with the machines of that kind. However, part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut Sleeve, and 3. Shaft itself is a machine. 11. On the first and the second issue in the above para we find that Sleeve may be an essential item for protecting the shaft but cannot be termed as a part of the Shaft. The cover of a chain of the cycle may be essential for protection of the chain but it cannot be called a part of the cycle chain. The Department has not produced any other evidence to prove that Sleeve is a part of the Shaft. Simply, an item which protects another item and helps in its smooth functioning cannot essentially be a part of the main item. 12. On the third issue, we are unable to agree with the Department s contentions that the Shaft is a machine in itself. Shaft may be a specified item for purpose of Tariff. We ..... X X X X Extracts X X X X X X X X Extracts X X X X
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