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TMI Blog1995 (11) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... orginally assessed under Heading 84.63 as Gears. However, subsequently the respondents requested for reassessment under Heading 84.38(1) or 84.10(1). 4. The request was rejected but at the appeal stage, the Learned Collector allowed their request for re-classification under Heading 84.38(1). 5. It was department s contention that the goods are basically a Gear mechanism and form a part of the system for the manufacture of polyamide yarn. It is, therefore, a kind of Gear system having a metering device. As Heading 84.63 covers all types of Gears along with its assemblies, the goods were correctly classifiable under 84.63 and not under 84.38(1). It was also their contention that since the device has got dual function i.e. pumping of liqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 101/82 and orders of the Collectors passed in pursuance thereof. 10. It was also their submission that in case of a similar although not the same item, which has been described as finishing device and which also incorporates Gears and is used for pumping measured quantity of fluid has also been classified by the Customs themselves under Heading 84.38(1) vide Bill of Entry No. 003544 dated 13th August, 1982 in their own case. 11. We have considered the above submissions. We have seen the sample and also the technical pamphlet of Kawasaki Heavy Industries Ltd. of Japan. This pamphlet describes the item as precision Gear Pump and indicates its main application as pumping and measuring of such high temperature and high viscosity liqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, it would not be sufficient to show that it was a unit or part usable with the extruding machinery; and it would be necessary to show that it was similar to one of the examples quoted therein. This item is, however, very different from the type of items mentioned as examples. 16. On the other hand, there is a lot of substance in the alternate prayer of the respondents that the item was classifiable under Heading 84.10. In this connection, we note that the CCM Nomenclature and Explanatory Notes of Heading 84.10 mentions, inter alia, as follows : 84.10 - PUMPS (INCLUDING MOTOR PUMPS AND TURBO PUMPS) FOR LIQUIDS, WHETHER OR NOT FITTED WITH MEASURING DEVICES : LIQUID ELEVATORS OF BUCKET, CHAIN, SCREW, BAND AND SIMILAR KINDS (SIC). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is displaced by the spurs of specially shaped gears. (3) Rotary cam pumps (cycloid, etc.). (4) Helicoidal gear pumps.The liquid is displaced in a continuous axial flow between the meshes of helicoidal screw gears revolving at high speed. This category also includes multiple-piston rotary (in which a certain number of pistons are driven, through various mechanical devices, by an eccentrically placed shaft)." 18. Thus,the description given under 84.10 which covers Pumps, including those equipment with measuring necessary mechanism would be more appropriate for Precision Gear Pump indicated by the manufacturers in their technical pamphlet produced before us. 19. Therefore, we hold that the item is correctly classifiable under head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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